Submitted by Kelson Anthony de Menezes (kelson@ucb.br) on 2016-12-09T12:13:15Z No. of bitstreams: 1 FernandaHellenadeLimaQueirozDissertacao2015.pdf: 1995292 bytes, checksum: 48b0df6bfef7ed36506303aa5b3a0dc8 (MD5) / Made available in DSpace on 2016-12-09T12:13:15Z (GMT). No. of bitstreams: 1 FernandaHellenadeLimaQueirozDissertacao2015.pdf: 1995292 bytes, checksum: 48b0df6bfef7ed36506303aa5b3a0dc8 (MD5) Previous issue date: 2015-12-16 / This dissertation presents regional economic co-operation as a facilitator for the development of energy governance strategies, focusing Brazil???s regional insertion in the continent???s Southern cone. The main goal of this Masters level dissertation is to analyse the practices made by Nordic???s model of electricity production & commercialisation (Nord Pool), establishing a paradigm between Brazil???s model in force and the interaction possibilities with Brazil???s neighbouring countries. The feasible strategies for the creation of optimal environments, the influence of economic co-operation in the negotiations carried on by South American countries and the guidelines of energy governance will also be analysed for the growth at the electricity supply levels (energy security), regional development and social welfare. / Esta disserta????o apresentou o tema da coopera????o econ??mica regional como facilitador para a elabora????o das estrat??gias de governan??a energ??tica que visa ?? inser????o regional do Brasil no Cone Sul. Teve-se por objetivo estudar as pr??ticas do modelo n??rdico de produ????o e comercializa????o de energia el??trica, denominado Nord Pool, na tentativa de ser estabelecida uma alternativa para o desenvolvimento do setor el??trico brasileiro que se encontra em estado cr??tico. De fato, o Brasil n??o ?? autossuficiente no que diz respeito ?? produ????o energia el??trica. Foram comentados os acordos eletroenerg??ticos j?? existentes e as possibilidades de integra????o regional com os pa??ses cont??guos ao Brasil, que permitem a concilia????o do desenvolvimento econ??mico com a preserva????o dos recursos naturais, por meio dos instrumentos de pol??tica governamental. Por isso, foi estabelecido um link entre a coopera????o econ??mica internacional, abordando as tratativas realizadas entre os pa??ses que possuem interesses comuns, e as diretrizes de governan??a energ??tica para o aumento da oferta de energia (seguran??a energ??tica), do desenvolvimento regional e do incremento do bem-estar social.

Made available in DSpace on 2015-04-14T14:34:03Z (GMT). No. of bitstreams: 1 453109.pdf: 543581 bytes, checksum: 3deedaa23ebae8f84f2f2a97da79a3a7 (MD5) Previous issue date: 2013-12-20 / This paper addresses tax, environmental and economic law, more precisely the use of environmental "extrafiscality" as a possible legal-economic tool to protect an ecologically balanced environment, considering the provisions in articles 225 and 170, item VI of the Federal Constitution, which set forth that everyone is entitled to an ecologically balanced environment and charge the public authorities and society at large with the duty of conserving and protecting it, including by means of different treatments according to the environmental impact of products and services and their manufacturing and supply processes. The approach method is inductive; the procedure method is monographic, and research techniques include review of the literature, legislation, jurists' works, and court decisions. The first part of the text is dedicated to examining the Social-Environmental State and the power to levy taxes, divided into two chapters that are necessary and complementary to understand the assignment of the extrafiscal role as a legal tool to foster environmental conservation. The second part of the paper investigates whether the environmental extrafiscality of taxes is constitutional, and outlines the limits of its application in the Brazilian socialenvironmental state in an effort to show that the extrafiscality may serve as a tool to implement the different economic treatment provided for in item VI, article 170 of the Constitution. Based on those premises, we finally look into the possible assignment of the environmental extrafiscal role to all existing taxes, without the need of creating new taxes. We also analyze if the taxable event is directly related to the externality produced in order to determine whether all taxes similarly lend themselves to helping protect the ecologically balanced environment or not. As the ultimate task, the thenconsolidated hypothesis of this thesis is applied to analyze the possibility of assigning the environmental extrafiscal role to the Brazilian vehicle tax and its environmental conservation potential. / A presente pesquisa abrange o direito tribut?rio, o ambiental e o econ?mico, mais precisamente o uso da extrafiscalidade ambiental como poss?vel instrumento jur?dico-econ?mico de defesa do meio ambiente ecologicamente equilibrado, tendo em vista o disposto nos artigos 225 e 170, inciso VI da Constitui??o Federal, os quais estabelecem que todos t?m direito ao meio ambiente ecologicamente equilibrado, impondo-se ao Poder P?blico e ? coletividade o dever de preserv?-lo e defend?-lo, inclusive mediante tratamento diferenciado conforme o impacto ambiental dos produtos e servi?os e de seus processos de elabora??o e presta??o.O m?todo de abordagem ? o indutivo, o do procedimento ? o monogr?fico e as t?cnicas de pesquisa envolvem pesquisa bibliogr?fica com acesso ? legisla??o, doutrina e jurisprud?ncia. A primeira parte do texto ? dedicada ao exame do Estado Socioambiental e ao poder de tributar, divididos em dois cap?tulos necess?rios e complementares para a compreens?o da atribui??o da fun??o extrafiscal como instrumento jur?dico para a promo??o da defesa do meio ambiente. A segunda parte do trabalho, volta-se ? investiga??o da constitucionalidade da extrafiscalidade ambiental dos impostos tra?ando os limites de sua aplica??o no estado socioambiental brasileiro, buscando demonstrar que a extrafiscalidade pode servir de instrumento para a implementa??o do tratamento econ?mico diferenciado previsto no inciso VI do artigo 170 da Constitui??o. Com base nessas premissas, verifica-se a poss?vel atribui??o da fun??o extrafiscal ambiental nos impostos existentes, sem a necessidade de criar-se novos impostos, analisando tamb?m se o fato gerador do imposto possui rela??o direta com a externalidade produzida para concluir se todos os impostos prestam-se da mesma forma para auxiliar na concre??o da defesa do meio ambiente ecologicamente equilibrado, ou n?o. Como tarefa derradeira, aplica a hip?tese desta Tese, ent?o consolidada, no sentido de demonstrar a poss?vel atribui??o da fun??o extrafiscal ambiental no IPVA brasileiro e suas potencialidades de defesa do meio ambiente.

Made available in DSpace on 2014-12-17T14:27:24Z (GMT). No. of bitstreams: 1 MarlusaFX_DISSERT.pdf: 1116662 bytes, checksum: f4d0e8ffe67752739721d73a18df1ddf (MD5) Previous issue date: 2013-08-29 / Universidade Federal do Rio Grande do Norte / This work pursues to analyze the sanctions of restrictive nature, which are characterized by impeding the business of the contributor in debt. Such sanctions known as political sanctions, are truly understood as an indirect way of tax enforcement, liable to cause problems to the private entity in curtailing, the initiative freedom, opposing the Article 5?, item XIII and Article 170, single paragraph of CF/88. As the State gets the several means to assure the economic order effective performance, it is up to the State to restrain the economic power abuse that objects to the marketing domination, to the ending of competition, and arbitrary increasing of profits (CF Article 173, ? 4?.) Therefore, it depends on the state, besides maintaining the economic order, to ensure a fair distribution of tax burden and act under the command of the Democratic State of Law principles. In order to make the tax collection effective, specific in some cases, the administrative fiscal agent uses coercive, excessive, and institutional, in imposing sanctions which causes constraint, maculating the contributor s essential rights, that matters of the necessity to force the tax credit ending. The principle of the free initiative and free competition, which are intended to be analyzed in this study, comes from a constitutional context and it will be reviewed in its systematic relations and with another rules, in order to evidence, at the end, the occurrence of an intervention towards the economic order when the State makes do of political sanctions as a tool for the tax credit effectiveness, infringing the Tax and Constitutional principles / Este texto visa analisar as san??es de natureza restritiva, que se caracterizam por impedir a continuidade dos neg?cios do contribuinte em d?bito. Tais san??es, conhecidas como san??es pol?ticas, traduzem-se numa forma indireta de execu??o fiscal, capazes de causar danos ao ente privado, ao cercear a liberdade de iniciativa, ferindo o Art. 5?, inciso XIII e Art. 170, par?grafo ?nico da CF/88. Como o Estado utiliza-se de meios diversos para assegurar o efetivo desempenho da ordem econ?mica, cabe-lhe reprimir o abuso do poder econ?mico que vise ? domina??o dos mercados, ? elimina??o da concorr?ncia e ao aumento arbitr?rio dos lucros (CF Art. 173, ? 4?.). Por?m, ao Estado cabe, al?m de manter a ordem econ?mica, garantir uma distribui??o justa da carga fiscal e agir sob o comando dos princ?pios do Estado Democr?tico de Direito. Ocorre que para efetivar a arrecada??o dos tributos, em alguns casos espec?ficos, o agente fiscal administrativo utiliza-se de meios coercitivos, excessivos e inconstitucionais, ao impor san??es que causam constrangimentos, maculando os direitos fundamentais do contribuinte, sob o argumento da necessidade de for?ar a liquida??o do cr?dito tribut?rio. O princ?pio da livre iniciativa e livre concorr?ncia, que se pretende analisar neste trabalho de pesquisa, nasce de um contexto constitucional e ser? analisado em suas rela??es sistem?ticas e em sua rela??o com outras normas, para se demonstrar, ao final, a ocorr?ncia de interven??o ? ordem econ?mica, no momento em que o Estado utiliza-se de san??es pol?ticas como instrumento de efetiva??o do cr?dito tribut?rio, violando princ?pios Constitucionais e Tribut?rios

Submitted by PPG Ci?ncias Criminais (ppgccrim@pucrs.br) on 2018-04-19T12:55:03Z No. of bitstreams: 1 DISSERTA??O - HENRIQUE SAIBRO.pdf: 2181239 bytes, checksum: 54ae57ed93ea9098203d00278e2f08fd (MD5) / Approved for entry into archive by Caroline Xavier (caroline.xavier@pucrs.br) on 2018-05-07T19:50:03Z (GMT) No. of bitstreams: 1 DISSERTA??O - HENRIQUE SAIBRO.pdf: 2181239 bytes, checksum: 54ae57ed93ea9098203d00278e2f08fd (MD5) / Made available in DSpace on 2018-05-07T19:55:18Z (GMT). No. of bitstreams: 1 DISSERTA??O - HENRIQUE SAIBRO.pdf: 2181239 bytes, checksum: 54ae57ed93ea9098203d00278e2f08fd (MD5) Previous issue date: 2018-01-10 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior - CAPES / The current work which is insert in the area of concentration Criminal System and Violence and in the research line Contemporary Legal-Criminal Systems from Postgraduate Program in Criminal Sciences at PUCRS, problematized the liability suspension of the tax credit and of its collateral in the tax consummate offenses and their effects in the criminal imputation. Besides that, it was analyzed whether the case law is sedimented (or not) regarding the topic here problematized. For this it was decided to reverse the standard of tax crimes study by starting it from the Tax Law itself, specifically in its sanctioning area. Posteriorly, it was approached the main points of contact and deviation between tax and criminal illicits and in the end, it is worked the tax criminal legal interest theories. This is the first chapter. The next chapter deals with the tax iter and the highlights of the binding summary Supreme Court opinion number 24 judgment. It is also introduced considerations about the differences between tax consummate offenses and general intent crimes. Finally, the last chapter exposes the conceptualization and the legal force from the suspensive modalities of the tax credit liability as well as their collaterals legally provided. After that, several judicial precedents are presented, preferably extracted from the Supreme Court, Federal Superior Court of Justice and Federal Circuit Court of Appeals of the Fourth Region, regarding the effects that such legal institutes causes in the criminal imputation. It is possible to affirm that some suspensive modalities of the tax credit liability causes effects in the criminal imputation, as for example the full sum deposit of the tax credit in the civil sphere, because in case of granting of the claim in the civil procedure the tax credit will be deconstituted (non-existence of crime); in the hypothesis of dismissal, the sum becomes into income to the National Treasury (extinction of punishment by the tax credit payment). If none of these hypotheses leads the accused to the conviction there is no for cause for criminal action exercise. Moreover, the caselaw framework has shown to be quite dissonant, so that it makes clear the absence of sedimentation in the courts regarding the theme worked here. / O presente trabalho, inserto na ?rea de concentra??o Sistema Penal e Viol?ncia e na linha de pesquisa Sistemas Jur?dico-Penais Contempor?neos, do Programa de P?s-Gradua??o em Ci?ncias Criminais da PUCRS, problematizou a suspens?o da exigibilidade do cr?dito tribut?rio e de sua garantia nos crimes tribut?rios materiais e seus efeitos na imputa??o penal. Al?m disso, apurou-se se a jurisprud?ncia se encontra sedimentada em rela??o ao tema aqui problematizado. Para isso, entendeu-se por inverter o standard de estudo dos crimes tribut?rios, iniciando-o a partir do pr?prio Direito Tribut?rio, especificamente na sua seara sancionat?ria (Direito Tribut?rio Sancionador). Posteriormente, abordou-se os principais pontos de contato e de afastamento entre il?citos tribut?rios e criminais e, ao final, as teorias do bem jur?dico penal tribut?rio. Esse ? o primeiro cap?tulo. O cap?tulo seguinte trata do iter do tributo e os highlights do julgamento da S?mula Vinculante n? 24. Tamb?m s?o apresentadas considera??es sobre as diferen?as entre crimes tribut?rios materiais e formais. Finalmente, o ?ltimo cap?tulo exp?e a conceitua??o e a efic?cia jur?dica das modalidades suspensivas da exigibilidade do cr?dito tribut?rio, assim como de suas garantias legalmente previstas. Ap?s, s?o apresentados diversos precedentes, extra?dos preferencialmente do Supremo Tribunal Federal, do Superior Tribunal de Justi?a e do Tribunal Regional Federal da 4? Regi?o, concernentes aos efeitos que tais institutos jur?dicos ocasionam na imputa??o penal. ? poss?vel afirmar que algumas modalidades suspensivas da exigibilidade do cr?dito tribut?rio surtem efeitos na imputa??o penal, como, por exemplo, o dep?sito do montante integral do cr?dito tribut?rio na esfera c?vel, pois em caso de proced?ncia na a??o c?vel, desconstitui-se o cr?dito tribut?rio (inexist?ncia de crime); na hip?tese de improced?ncia, o montante converte-se em renda ao Fisco (extin??o da punibilidade pelo pagamento do cr?dito tribut?rio). Se nenhuma dessas possibilidades leva o imputado ? condena??o, n?o h? justa causa para o exerc?cio da a??o penal. Al?m do mais, o quadro jurisprudencial mostrou-se bastante dissonante, de modo que torna clara a aus?ncia de sedimenta??o nos tribunais sobre a tem?tica aqui tratada. Utilizar-se-? o m?todo de abordagem anal?tico, tendo em vista a contraposi??o e justaposi??o de pensamentos doutrin?rios e jurisprudenciais que versam sobre o tema escolhido.

Made available in DSpace on 2015-12-03T18:35:29Z (GMT). No. of bitstreams: 1 Erika_Borges_Ferreira.pdf: 1930538 bytes, checksum: 57c58b3dcf42398b46a80f66f116ec8c (MD5) Previous issue date: 2014-03-31 / The noncumulative emerged aiming to relieve the supply chain. The cumulative system is still applied, but many scholars argue that this form of taxation is detrimental to society because it has \"cascade\" effect. When drafting the law that determines on the non-cumulative PIS / COFINS (Social Integration Program / Contribution to Social Security Financing), the legislature created the obligation linked to this form of calculation of Income Tax systematic. Thus, companies are taxed on taxable income required to calculate their social contributions to the non-cumulative basis, on the other hand, companies that are on presumed income will have cumulative PIS / COFINS rates. In addition, legislation has listed punctually what are the inputs and credits allowed to relieve the supply chain. These attitudes have caused a mismatch with the general objectives of the creation of non-cumulative, this because the set which credits are allowed to discount, no full applicability of the principle of non-cumulative. Plus, segregate the determination in cumulative and non-cumulative basis in the computation of income provides a number of non uniform taxpayers with distinct characteristics and especially with costs / expenses divergent. It is noteworthy that the borrowing under the heading input, the nomenclature used in the legislation, generates different interpretations by taxpayers causing the taxman questions on recognition of that cost. Given these facts, we attempted to study the impact that the non-cumulative because the results of companies segregating them for industrial, commercial and service delivery branch. As a result of the survey conducted, it was found that, for these companies in the industrial and commercial sectors, noncumulative reached their goals relieving the supply chain, but the understated way, because only deducts the credits listed in the law. As for the two analyzed service providers, who are bound to non-cumulative contributions of the non-cumulative only led to higher cumulative systematic payments. Through the analysis performed it is concluded that the first non-cumulative must be exercised in full and unrestricted manner, as it is the essence of the Principle of Non Cumulativity and more, the taxpayer must have the free decision choose to be cumulative or non-cumulative, thereby exerting an efficient and effective tax administration / A n??o cumulatividade surgiu com o objetivo de desonerar a cadeia produtiva. O sistema cumulativo ainda ?? aplicado, por??m muitos estudiosos afirmam que essa forma de tributa????o ?? prejudicial ?? sociedade, pois tem efeito cascata . Quando da elabora????o da lei que determina sobre a n??o cumulatividade do PIS/COFINS (Programa de Integra????o Social/ Contribui????o para Financiamento da Seguridade Social), o legislador criou a obrigatoriedade dessa sistem??tica atrelada ?? forma de apura????o do Imposto de Renda. Assim, empresas tributadas no Lucro Real est??o obrigadas a apurar suas contribui????es sociais na forma n??o cumulativa, por outro lado, empresas que est??o no Lucro Presumido ter??o as al??quotas cumulativas para o PIS/COFINS. Al??m disso, a legisla????o elencou pontualmente quais seriam os cr??ditos e insumos permitidos para desonerar a cadeia produtiva. Essas atitudes causaram um desencontro com os objetivos gerais da cria????o da n??o cumulatividade, isto porque, ao definir quais cr??ditos s??o permitidos para desconto, n??o h?? aplicabilidade plena do Princ??pio da N??o Cumulatividade. E mais, segregar a apura????o em cumulativo e n??o cumulativo com base na apura????o do lucro estipula um n??mero de contribuintes desuniformes, com caracter??sticas distintas e principalmente com custos/despesas divergentes. Ressalta-se ainda que a tomada de cr??dito sob a rubrica insumo, nomenclatura utilizada na legisla????o, gera diversas interpreta????es por parte dos contribuintes ocasionando questionamentos do Fisco sob o reconhecimento desse custo. Diante desses fatos, buscou-se estudar os impactos que a n??o cumulatividade causa nos resultados das empresas segregando-as por ramo industrial, comercial e de presta????o de servi??o. Como consequ??ncia do levantamento efetuado, identificou-se que, para estas empresas dos setores industriais e comerciais, a n??o cumulatividade atingiu seus objetivos desonerando a cadeia produtiva, por??m de forma suavizada, pois deduz apenas os cr??ditos elencados em lei. J?? para os dois prestadores de servi??o analisados, que s??o obrigados a n??o cumulatividade das contribui????es, a n??o cumulatividade s?? ocasionou pagamentos superiores ?? sistem??tica cumulativa. Atrav??s da an??lise efetuada conclui-se que primeiramente a n??o cumulatividade deve ser exercida de forma plena e irrestrita, tal qual ?? a ess??ncia do Princ??pio da N??o Cumulatividade e mais, o contribuinte deve ter a livre decis??o em optar por ser cumulativo ou n??o cumulativo, exercendo assim uma gest??o tribut??ria eficiente e efetiva

Made available in DSpace on 2015-12-03T18:35:33Z (GMT). No. of bitstreams: 1 Renata_Joyce_Theodoro.pdf: 1357930 bytes, checksum: 54705fca8944a34b97e4748ffab125f9 (MD5) Previous issue date: 2014-04-17 / The research objective is to determine the tax advantage of the goodwill in the corporate restructuring operations and its relevance in decision making by businesses. The research methodology is classified qualitatively and quantitatively; the first held by the literature and document review; effected by the second crossing of the information collected. With the combination of these techniques was possible to achieve the research objective. Most of the improper use of tax goodwill in corporate restructuring operations has been identified by the amount of tax credit released on assessments due by practitioners and companies planning abusive. However, this credit also reveals the importance of the use of goodwill in these operations if it were representative of a tax elision economy. The feared extinction of goodwill did not occur, but their deduction was maintained only for transactions that occurred between unrelated parties. / O objetivo da pesquisa ?? apurar o aproveitamento tribut??rio do ??gio nas opera????es de reorganiza????o societ??ria e a sua relev??ncia na tomada de decis??o pelas empresas. A metodologia da pesquisa ?? classificada qualitativa e quantitativamente; a primeira realizada pela revis??o bibliogr??fica e documental; a segunda efetivada pelo cruzamento das informa????es coletadas. Com a combina????o dessas t??cnicas foi poss??vel atingir o objetivo da pesquisa. Na sua maioria, o aproveitamento tribut??rio indevido do ??gio nas opera????es de reorganiza????o societ??ria foi identificado pelo montante de cr??dito tribut??rio lan??ado em autua????es e devido pelas empresas praticantes de planejamentos abusivos. Em contrapartida, referido cr??dito tamb??m revela a import??ncia do aproveitamento do ??gio nessas opera????es se fosse representativo de uma economia elisiva tribut??ria. A temida extin????o do ??gio n??o ocorreu, mas sua dedu????o foi mantida apenas para as opera????es ocorridas entre partes independentes

Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-04-20T16:31:17Z No. of bitstreams: 1 LuizGoncalvesBomtempoDissertacao2016.pdf: 2602770 bytes, checksum: 47cd3946daa9c0d6a7126813123cdd0b (MD5) / Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-04-20T16:31:38Z (GMT) No. of bitstreams: 1 LuizGoncalvesBomtempoDissertacao2016.pdf: 2602770 bytes, checksum: 47cd3946daa9c0d6a7126813123cdd0b (MD5) / Made available in DSpace on 2017-04-20T16:31:38Z (GMT). No. of bitstreams: 1 LuizGoncalvesBomtempoDissertacao2016.pdf: 2602770 bytes, checksum: 47cd3946daa9c0d6a7126813123cdd0b (MD5) Previous issue date: 2016-02-01 / The present paper intends to deal with the tributary fines based on the article 44 from the act No. 9.430, year 1996 in case of offense to the legal statements that determine payment of Corporate Income Taxes and the Social Contribution on Net Profit as monthly advancement entered, added to the fine for noncompliance of those taxes. As introduction, relevant aspects of the Sanctioning Tax Law, its torts and sanctions will be discussed. We will see a topic concerning with the principles adopted in the Sanctioning Tax. The distinction between the tax criminal law and the criminal tax law will be made as well as the discrimination of the tributary crimes and their sanctions, and also the identification of their species and classifications. We will analyze some specificities that characterize the crimes against the tributary order. In the study of the administrative sanctions related to the taxation, we will discuss the tax fine and its various aspects. Besides that, we will weight on tax liability, both objective and subjective, on tributary torts, furthermore the aspects which involve the main and the ancillary obligations, just as the substantial and formal tax law violation. We will analyze the modifications imposed by the presidential act named Medida Provis??ria No. 351/2007, which has given a new redaction of the article 44 from the law No. 9.430, year 1996 and above all, the changes in the jurisprudence of the CARF that stands for Conselho Administrativo de Recursos Fiscais, the Federal Administrative Tax Appeals Council in Brazil. The structure of the Federal Tax Office and the CARF and the way that they are governed will be presented. We are going to analyze the theses that have been thriving on the judgements of the Federal Court and in the CARF in order to preclude colletion of both fines, Isolated and proportional, in the same fiscal period. / No presente estudo, tratar-se-?? das multas tribut??rias previstas no art. 44 da Lei n?? 9.430, de 1996, em raz??o das infra????es cometidas por falta de pagamento das antecipa????es mensais lan??adas, cumulativamente, com a multa por descumprimento da obriga????o principal, relativas ao Imposto de Renda das Pessoas Jur??dicas e da Contribui????o Social sobre o Lucro L??quido. De forma introdut??ria, ser??o abordados aspectos relevantes do direito sancionador tribut??rio, de seus il??citos e san????es. Veremos um t??pico a respeito dos princ??pios adotados no Direito Tribut??rio Sancionador. Ser?? feita a distin????o entre o direito penal tribut??rio e direito tribut??rio penal, bem como a discrimina????o dos crimes tribut??rios e suas san????es, e tamb??m a identifica????o das suas esp??cies e classifica????es. Analisaremos algumas especificidades dos crimes contra a ordem tribut??ria. No estudo das san????es administrativas relacionadas ?? atividade tribut??ria, abordaremos a multa fiscal nos seus v??rios aspectos. Al??m disso, trataremos das responsabilidades objetiva e subjetiva nos il??citos tribut??rios, dos aspectos que envolvem as obriga????es principal e acess??ria, assim como das infra????es fiscal substancial e fiscal formal. Analisaremos as modifica????es impostas pela Medida Provis??ria n?? 351/2007, que deu nova reda????o ao art. 44 da Lei n?? 9.430, de 1996, e, sobretudo, as mudan??as da jurisprud??ncia produzida pelo Conselho Administrativo de Recursos Fiscais. Ser?? apresentada a estrutura das Delegacias da Receita Federal de Julgamentos (DRJ), bem como do Conselho Administrativo de Recursos Fiscais (CARF) e como s??o regidos. Analisaremos as teses que t??m prosperado nos julgamentos da Justi??a Federal e do CARF no sentido de impossibilitar a cobran??a das duas multas isolada e proporcional num mesmo exerc??cio financeiro.

Made available in DSpace on 2014-12-17T14:27:13Z (GMT). No. of bitstreams: 1 AliciaVBSP_DISSERT.pdf: 1974718 bytes, checksum: ea476096d171e96a4e18c31f64aa596c (MD5) Previous issue date: 2009-09-03 / Instituto Brasileiro de Petr?leo, G?s e Biocombust?veis / Under the circumstances of the desestatization that penetrate Brazilian economy in the 90‟s, new features in the monopoly of oil by the Union were designed by the constitutional amendment number 9. of 1995. This deep change in the legal regime of oil sector brought the possibility of entrance to small and medium size producers in this industry, especially through the production activities developed in mature and marginal fields of oil, which are located mainly in northeast region of Brazil. Considering that the intervention of state over the economy finds its guidelines and limits in Federal Constitution disposals, the present work investigated in which way states regulation, mainly through taxation rules, has obeyed the constitutional regime in force, and specially, the reduction of regional inequalities principle. By mean, firstly, of an analysis of central concepts (mature fields, marginal fields, small and medium size producers) we observed that the imprecision over the conceptual aspect has constituted an obstacle to a specific states‟ regulation, directed to this newborn class of producers, whose growth has been pursuit by the state. That is verified in the case of concession procedures, and also, concerning the taxation system applied to small and medium size producers. Examining the main constitutional principles related to this universe which are the legality, equality, privileged treatment to small enterprises, contributive capacity, and reduction of regional inequalities we conclude that it is legally possible, a truly specific regulation, including a special taxation regime, to the small and medium size producers whose activities are concentrate over mature-marginal fields, aiming the concretization of the Brazilian state main goals / No contexto de desestatiza??o que permeou a economia brasileira na d?cada de 1990, surgiu a Emenda Constitucional 9/95, que deu contornos mais flex?veis ao monop?lio da Uni?o sobre o petr?leo. Tal modifica??o no regime jur?dico do setor petrol?fero trouxe a possibilidade de inser??o de pequenos e m?dios produtores, sobretudo no ?mbito da produ??o em campos maduros e marginais de petr?leo, os quais se situam majoritariamente na regi?o Nordeste. Considerando que a interven??o do Estado sobre o dom?nio econ?mico encontra diretrizes e limites postos pela Constitui??o Federal, o presente trabalho investiga de que forma a atividade regulat?ria do Estado, principalmente por interm?dio de normas tribut?rias, tem se conformado ao regime constitucional vigente e, em especial, ao princ?pio da redu??o das desigualdades regionais. Por meio, primeiramente, da an?lise dos conceitos centrais envolvidos (campos maduros, campos marginais, pequenos e m?dios produtores) observou-se que a imprecis?o que circunda o aspecto conceitual tem constitu?do entrave a uma regula??o estatal espec?fica para esta nascente classe de produtores, cujo est?mulo tem sido propugnado pelo Estado em diversos ?mbitos normativos. Tal se verifica tanto no caso dos procedimentos de concess?o quanto no tratamento tribut?rio que vem sendo conferido aos pequenos e m?dios produtores do setor. Por meio do exame dos principais princ?pios constitucionais pertinentes ao tema da legalidade, da igualdade, do tratamento favorecido a empresas de pequeno porte, capacidade contributiva e redu??o das desigualdades regionais , constata-se que ? juridicamente poss?vel uma regula??o verdadeiramente diferenciada, incluindo-se um regime tribut?rio espec?fico, para a atividade dos pequenos e m?dios produtores sobre os campos maduro-marginais, com o fito de concretizar os fins prec?puos do Estado brasileiro

Submitted by Kelson Anthony de Menezes (kelson@ucb.br) on 2017-01-09T11:10:46Z No. of bitstreams: 1 BrunaRibeiroGanemDissertacaoParcial2015.pdf: 952390 bytes, checksum: b9f45d5295e02005f556c040f27bb147 (MD5) / Made available in DSpace on 2017-01-09T11:10:46Z (GMT). No. of bitstreams: 1 BrunaRibeiroGanemDissertacaoParcial2015.pdf: 952390 bytes, checksum: b9f45d5295e02005f556c040f27bb147 (MD5) Previous issue date: 2015-12-15 / This is a critical paper about the incidence of Real State Tax, a municipal tax, in cases where immovable properties and assets held by Federal or States Government are occupied by particular persons, as result of legal use concession contracts or authorized occupation, and its connections with the Mutual Tax Immunity. To achieve these aims, therefore, this study solved the following research problems: in first place, confirmation of the partial unconstitutionality of the National Tax Code in relation to the Constitution of 1946 and its non reception by the current Federal Constitution (1988); construction of the normative matrix rule of the studied tax, since the constitutional level, passing throw the complementary legal settlement, until the local legislation, study that resulted in a doctrinal refinement of the analyzed institute, specially, on its material, personal e quantitative criterions; and, in second place, implications of the Mutual Tax Immunity on the definition of the taxpayer subject, considering the impossibility of transferring the payment responsibility to a non-taxable person, such as the occupant of the public property covered by a concession contract. Furthermore, this research analyzed the Mutual Tax Immunity under the Article 150, VI, ???a???, of the Federal Constitution, in order to identify if it grants a absolute status of protection against the taxation, or if it can be relaxed in cases where the Public Person explore remunerate economic activities. These subjects are under judgment by the Brazilian Supreme Court in the Leading Case number 473 of the general repercussion. Finally, from the theory of the fundamental rights of Robert Alexy, pondering and weighing were developed in order to solve the conflict between the involved constitutional principles: the Free Competition as a key element of an open market economy; and the Mutual Tax Immunity as a guarantor of the Federation Principle. / O objeto de estudo deste trabalho ?? a an??lise da incid??ncia do Imposto Predial e Territorial Urbano (IPTU) sobre os im??veis p??blicos ocupados por particulares por meio de contratos onerosos de concess??o de direito real de uso. No primeiro cap??tulo, a autora fez uma an??lise hist??ria da evolu????o constitucional do estudado imposto e suas rela????es com o C??digo Tribut??rio Nacional (CTN), que resultou no reconhecimento da inconstitucionalidade material de partes dos artigos 32 e 34 do CTN em face da Constitui????o de 1946, bem como a sua n??o recep????o parcial pela Constitui????o Federal de 1988. No cap??tulo subsequente, a norma tribut??ria do IPTU foi estruturada em seus diversos planos normativos, com a constru????o de suas regras-matrizes constitucional, complementar e local, cujos conte??dos se mostraram conflitantes. O terceiro cap??tulo foi direcionado para a constru????o de uma proposta de solu????o para o Tema 437 da Repercuss??o Geral do Supremo Tribunal Federal, que tem como objeto a verifica????o da possibilidade de manuten????o da imunidade tribut??ria rec??proca dos entes p??blicos nas situa????es em que transferem a posse e o uso de seus bens im??veis para particulares mediante o recebimento de contrapresta????o. Nesse contexto, foi necess??rio analisar se a imunidade em quest??o pode ser afastada em raz??o do car??ter oneroso do contrato, bem como se essa atividade de concess??o de bem im??vel p??blico pode ser considerada como h??bil para interferir na livre concorr??ncia do setor imobili??rio local. Para solucionar essas quest??es, utilizou-se a teoria dos direitos fundamentais de Robert Alexy, com a pondera????o e o sopesamento do princ??pio da imunidade tribut??ria rec??proca com o da livre concorr??ncia, a fim de verificar qual deles deve prevalecer no caso concreto. Por fim, foi apresentada uma proposta de solu????o para o leading case que tem a pretens??o tanto de harmonizar o conflito principiol??gico constatado, como de aprimorar a estrutura????o da regra-matriz do IPTU, particularmente no que tange ?? defini????o de seus crit??rios material, pessoal e quantitativo.

Made available in DSpace on 2014-12-17T14:27:10Z (GMT). No. of bitstreams: 1 KarolineLM.pdf: 1093513 bytes, checksum: 3d3c0a036c6567345f66cc85976fdadb (MD5) Previous issue date: 2008-05-30 / The performance of the State in the economic area is only legitimized when to be given in virtue of the protection of the principles established constitutionally. Thus, the economic intervention of the State prioritizes the formation of a joust economic order and in this context, it fulfills to us to define, to the long one of this work, the contours of the intervention of the State in the economic domain in the presence of the Federal Constitution of the Republic of 05 of October of 1988, and, more specifically, in the petroliferous economic sector by means of the interventive contribution instituted after the Constitutional amendment 33/2001, with Law 10.336/2001. With the creation of this institute, in Brazil, emerged innumerable quarrels concerning its constitutional legitimacy, directing uncurling of the research to the study of the state intervention through this contribution and its constitutional limits, in the purpose to demonstrate the parameters for its institution and application. In this way, the interventive contribution in the fuel sector (CIDE-Combust?veis) shows itself as an intervention instrument on the economic domain, acting in way to finance the indirect performance of the State, specially in what concerns to the promotion of the principle of sustainable development principle. Therefore, CIDE-Combust?veis is an able instrument to concretizes the mentioned constitutional principle. Thus, the division of its incomes promotes the consolidation of the principle of the cooperative federalism. In this direction, from premises of the environmental tax law, this intends to demonstrate the utility and constitutionality of this exaction tax, primordially with regard to the realization of the basic right to the balanced environment / A atua??o do Estado na ?rea econ?mica somente se legitima quando se realizar em virtude da prote??o dos princ?pios estabelecidos constitucionalmente. Assim, a interven??o econ?mica do Estado prioriza a forma??o de uma ordem econ?mica justa e, nesse contexto, cumpre-nos definir, ao longo deste trabalho, os contornos da interven??o do Estado no dom?nio econ?mico perante a Constitui??o Federal da Rep?blica de 05 de outubro de 1988, e, mais especificamente, no setor de combust?veis por meio da contribui??o interventiva institu?da ap?s a EC 33/2001, com a Lei 10.336/2001. Com a cria??o deste instituto, no Brasil, vieram ? baila inumer?veis discuss?es acerca de sua legitimidade constitucional, dirigindo-se o desenrolar da pesquisa ao estudo da interven??o estatal por meio desta contribui??o e seus limites constitucionais, no fito de demonstrar os par?metros para sua institui??o e aplica??o. Desta maneira, a CIDE-Combust?veis se mostra como um instrumento de interven??o, atuando de maneira a financiar a atividade do Estado, especialmente no que pertine ? promo??o do princ?pio do desenvolvimento sustent?vel. Nesse mister, a CIDE-Combust?veis se mostra instrumento h?bil a concretiza??o do princ?pio constitucional mencionado. De seu turno, a reparti??o de suas receitas promove a consolida??o do princ?pio do federalismo cooperativo. Nesse sentido, a partir de premissas do direito tribut?rio ambiental, este trabalho procura demonstrar a utilidade e constitucionalidade dessa exa??o tribut?ria, primordialmente no que pertine ? efetiva??o do direito fundamental ao meio ambiente equilibrado