In June 2007, the Court of Appeal in New Zealand disallowed the taxpayers appeal and decided that Trinity Scheme is a tax avoidance arrangement. The decision is significant not only for NZD3billion which is at stake but also for its jurisprudence on tax avoidance. This paper analyses the implication of Accent decision on the development of judicial approach on tax avoidance. Purposive approach of interpretation is codified in New Zealand since mid-19th century. Although New Zealand courts are not reluctant in using purposive approach in judicial reasoning, the final decisions rarely depart from literal meaning of the Act. The tension between general anti-avoidance provision and the specific provision within the Act has long been recognised by the court. The Court of Appeal in Accent proposed a judicial technique which would involve seeing tax avoidance cases in three different categories.

In June 2007, the Court of Appeal in New Zealand disallowed the taxpayers appeal and decided that Trinity Scheme is a tax avoidance arrangement. The decision is significant not only for NZD3billion which is at stake but also for its jurisprudence on tax avoidance. This paper analyses the implication of Accent decision on the development of judicial approach on tax avoidance. Purposive approach of interpretation is codified in New Zealand since mid-19th century. Although New Zealand courts are not reluctant in using purposive approach in judicial reasoning, the final decisions rarely depart from literal meaning of the Act. The tension between general anti-avoidance provision and the specific provision within the Act has long been recognised by the court. The Court of Appeal in Accent proposed a judicial technique which would involve seeing tax avoidance cases in three different categories.

Submitted by PPGE PPGE (pgedu@ufba.br) on 2014-07-11T16:41:00Z No. of bitstreams: 1 TESE_DOUTORADO_COMPLETA_FINAL.pdf: 2426404 bytes, checksum: c8ac88c5ee30b3f99382b75f7744cd1d (MD5) / Approved for entry into archive by Maria Auxiliadora da Silva Lopes (silopes@ufba.br) on 2014-07-11T17:20:19Z (GMT) No. of bitstreams: 1 TESE_DOUTORADO_COMPLETA_FINAL.pdf: 2426404 bytes, checksum: c8ac88c5ee30b3f99382b75f7744cd1d (MD5) / Made available in DSpace on 2014-07-11T17:20:19Z (GMT). No. of bitstreams: 1 TESE_DOUTORADO_COMPLETA_FINAL.pdf: 2426404 bytes, checksum: c8ac88c5ee30b3f99382b75f7744cd1d (MD5) / FAPESB / O presente trabalho teve como objetivo identificar e analisar a atuação do sistema judiciário e extrajudiciário com relação à garantia do direito das crianças e dos adolescentes à educação, no âmbito do Ensino Fundamental, no Município de Irecê-BA, entre 2012 e 2013. Partindo da apresentação do cenário que se constituiu o pano de fundo para as análises desenvolvidas ao longo do trabalho e dos motivos que levaram à escolha deste objeto de estudo, desenvolve uma revisão da legislação brasileira sobre o direito educacional, trazendo como foco a forma como este direito foi historicamente constituído nestas leis. Em seguida, aborda de forma detalhada os preceitos legais atuais que estruturam o direito à educação no Brasil, suas formas de garantia, contexto social, político e econômico. Trata ainda dos princípios fundantes relacionados à internacionalização e constitucionalização dos direitos fundamentais e humanos, destacando, dentre eles, o direito à educação. Analisa os conceitos em torno do surgimento e caráter dos direitos do homem, suas fases e dimensões e a atuação do Estado perante os avanços e conquistas nesta direção, particularizando a discussão sobre o contexto brasileiro. Em seguida, apresenta os resultados da pesquisa empírica, iniciando com a metodologia, de abordagem qualitativa, por meio de um Estudo de Caso, tendo como procedimentos básicos de coletas de dados a entrevista e o grupo focal. A análise dos dados, considerando as ações dos Sistemas Judiciário e Extrajudiciário e as categorias escolhidas, demonstra que este aparato institucional ainda não consegue cumprir com o papel de fiscalização e controle social diante da garantia do direito à educação. / ABSTRACT This study aimed to identify and analyze the performance of the judiciary and extrajudiciary regarding the guarantee of the right of children and adolescents to education within the elementary school in the Municipality of Irecê - BA between 2012 and 2013 . Starting from the presentation of the scenario that formed the backdrop to the analyzes carried out during the work and the reasons that led to the choice of subject matter , develops a revision of Brazilian legislation on the right education , bringing focus to how this law has historically made these laws . Then discusses in detail the current legal provisions that structure the right to education in Brazil , warranty forms , social, political and economic . It also discusses the founding principles related to internationalization and constitutionalization of fundamental and human rights , highlighting , among them , the right to education . Analyzes the concepts surrounding the emergence and character of human rights , its phases and dimensions and performance of the State before the advances and achievements in this direction , an emphasis on the discussion of the Brazilian context . It then presents the results of empirical research , starting with the methodology of qualitative approach , through a case study , with the basic procedures of data collection and focus group interviews. This analysis, considering the actions of the judiciary and Systems Extrajudiciary and chosen categories, shows that this institutional apparatus still unable to fulfill the role of supervision and social control on the guarantee of the right to education.

Le 23 juillet 2008, le Constituant français a créé la question prioritaire de constitutionnalité. Cette nouvelle procédure permet au Conseil constitutionnel d’être saisi, sur renvoi de la Cour de cassation ou du Conseil d’Etat, de la constitutionnalité d’une disposition législative. La création de cette nouvelle voie de droit est de nature à bouleverser les rapports qui se sont établis entre les ordres de juridiction constitutionnel,administratif et judiciaire. L’objet de la présente consiste en une analyse des relations qui existent entre ces trois ordres de juridiction dans le cadre de l’exercice de la fonction juridictionnelle et a pour objet de mesurer l’impact de la création de la question prioritaire de constitutionnalité sur les relations systémiques qui sont présentes entre ces trois juges. / On 2008, july 23 was created the “question prioritaire de constitutionnalité”.This new procedure allows the Constitutional Council to be seized, on remand from the administrative and judicial Supremes Courts, the constitutionality of a law. The creation of this new remedy is likely to upset the relationships that are established between levels of constitutional jurisdiction, administrative and judicial. This thesis is an analysis of the relationships between these three types of courts in the context of the exercise of the judicial function and measure the impact of the creation of the« question prioritaire de constitutionnalité » is to systemic relationships that are present between the three judges

Aim: This study aims to examine the extent to which access to different socio-economic factors explains differences in the degree of trust in the judiciary system, and which factors are of importance for the differences in trust. The socio-economic factors referred to are annual earned income, degree of education, ownership of condominiums, active employment, gender, and age. The questions that will be answered are: What does a covariation between trust in the judiciary system and socio-economic factors look like? What impact do the socio-economic factors have, and which are the important variables that affect trust in the judiciary system? Method: A quantitative method has been used. The data material examined is the Crime Prevention Council's security survey from 2018. To answer the questions at issue, a multiple regression analysis has been made to visualize the covariance between socio-economic factors and trust in the judiciary system. Theories used are the theory of trust (Rothstein, 2003) and the theory about forms of capital (Bourdieu, 1986). Results: The result found is that the socioeconomic factors examined in this study have a covariance towards trust. Important variables that affect trust in the judiciary are post-secondary education and gender, where women and people with a completed post-secondary education have higher trust. These relationships are both relatively strong positives that are of statistical significance and thus can be generalized to the population.

Syftet med studien var att med kvalitativ forskningsmetod undersöka vilka tankar och känslor allmänheten som brukar poddar och dokumentärer som behandlar mord- och rättegångar har kring själva tittar/lyssnarupplevelsen och hur deras förtroende för rättsväsendet påverkas efter denna konsumtion, samt undersöka hur allmänheten och polisen påverkas av negativ media om rättsväsendet/polisen ur allmänhetens synpunkt. Elva personer intervjuades och intervjudatan analyserades med tematisk analys. Resultatet visade att allmänheten påverkas av att lyssna/titta på poddar och dokumentärer om mord och/eller rättegångar på ett eller annat sätt. En del menade att förtroendet för rättsväsendet sjönk. Alla respondenterna ansåg att dessa typer av medier väckte känslor, dock var dessa känslor relativt individuella. Respondenterna hade liknande åsikter om hur polis och allmänheten påverkas av negativ media. De var överens om att de påverkar förtroendet för polisen och skadar deras arbete samt att allmänheten påverkas mer negativt än vad polisen gör.  Slutsatsen är att konsumtionen av poddar och dokumentärer som behandlar mord- och rättsfall kan spela en viktig roll för att forma individers attityd och uppfattningar om rättsväsendet.

Made available in DSpace on 2016-08-18T12:54:31Z (GMT). No. of bitstreams: 1 DISSERTACAO_SIDNEY FILHO NUNES ROCHA.pdf: 1585931 bytes, checksum: 6ef88ecda80e62a28ed2b49c207c0eee (MD5) Previous issue date: 2015-01-23 / This dissertation analyses how the Supreme Court of the State of Maranhão applies the technique of solitary judgment, established with Law n. 9.756 (December 17th, 1998), which changed the article 557 of Civil Procedural Code, allowing the court members to solitarily reject or judge civil appeals. The hypothesis to be confirmed is that the solitary judgment is being applied, by the members of the Supreme Court of the State of Maranhão, in a way that embarrasses the adequate accomplishment of the Judiciary System s institutional function (which is to perform a jurisdiction of good quality, reasonable speed and real effectiveness). As an argumentative path, there will be an analysis of the renewal of the Judiciary System s institutional role (pointing the promotion of access to justice as the main objective of jurisdiction), the implementation of the solitary judgment technique (as well as its main aspects) and the duty of justifying decisions. There will also be bibliographic research (national and international authors), as well as the gathering and analysis of solitary judgment decisions pronounced by the members of the Supreme Court of the State of Maranhão (in the months of August, September and October of year 2014). Finally, the collected data may allow a conclusion. / O presente estudo analisa a aplicação, pelo Tribunal de Justiça do Estado do Maranhão, da técnica brasileira de julgamento monocrático de recursos cíveis, delineada com o advento da Lei 9.756, de 17 de dezembro de 1998, a qual, modificando o teor do art. 557 do Código de Processo Civil, outorgou aos relatores poderes para, sob determinadas condições, inadmitir, prover ou desprover recursos monocraticamente. Adotando-se o método hipotético-dedutivo, pretende-se confirmar a hipótese de que, do modo como vem sendo aplicado o julgamento monocrático do art. 557 do CPC pelos relatores no Tribunal de Justiça do Estado do Maranhão, tem restado comprometido o adequado desempenho da função institucional do Poder Judiciário maranhense, qual seja, a oferta de prestação jurisdicional de qualidade satisfatória, em prazo razoável e efetiva. Como percurso argumentativo, serão abordados como temas fundamentais os da renovação do papel institucional do Poder Judiciário fixando-se a promoção do acesso à justiça como objetivo da jurisdição , da implantação e dos aspectos da técnica de julgamento recursal monocrático no direito processual civil brasileiro, e do dever de fundamentação das decisões. Proceder-se-á a levantamento bibliográfico e análise de decisões de julgamentos monocráticos de recursos proferidas pelos relatores no âmbito do Tribunal de Justiça do Estado do Maranhão nos meses de agosto, setembro e outubro de 2014, apresentando-se, ao fim, conclusão.