Made available in DSpace on 2016-04-26T20:20:03Z (GMT). No. of bitstreams: 1 Daniel Souza Santiago da Silva.pdf: 500769 bytes, checksum: 7be9813b59caf058755a0812fb15efde (MD5) Previous issue date: 2011-05-20 / The aim of the present dissertation is the study of the non-retroactivity of modifications of precedents set in the tax sphere, whose relevance is highlighted in view of the recent constitutional reforms as well as procedural legislation, which award great importance to precedents, generalizing the effects of decisions uttered in individual lawsuits. The work was divided in four chapters. In the first one, there is an analysis of the function of Law, the language through which it is expressed and the way to create the legal norm, which is differentiated from legal texts, concluding that the Judiciary Branch does not perform a mere operation of syllogism and deduction, but a true creation of sense and reach of prescriptive statements, concretizing rules from generalizing concepts applied by legislators. In the second chapter, there is a study of the issue of setting the precedent, determining criteria for the characterization of consolidated precedents, which, in spite of being able to orient the conducts in a generalized manner, will always be subject to modifications, as a way to preserve modernization, adequacy and improvement of the legal system. Subsequently, in the third chapter, there is a verification of categorization of the non-retroactivity as a rule to be applied in order to preserve the principle of legal certainty, of mandatory compliance in cases of characterization of a material alteration of law, that is, when there is a modification of the sense it was applied, even if there is no alteration of the legal text. Finally, the fourth chapter is intended to the analysis of situations of applied tax law and the necessary modulation of the effects of decisions that imply modification of the normative judicial expectations / A presente dissertação tem por objeto o estudo da irretroatividade das modificações da jurisprudência consolidada no âmbito tributário, cuja relevância evidencia-se diante das recentes reformas constitucionais e da legislação processual, que dispensam grande importância aos precedentes, generalizando os efeitos de decisões proferidas em processos individuais. O trabalho foi dividido em quatro capítulos. No primeiro, analisamos a função do direito, a linguagem pela qual se manifesta e a forma de construção da norma jurídica, que se distingue do texto legal, concluindo que o Poder Judiciário não realiza mera operação de silogismo e dedução, mas verdadeira atividade de criação do sentido e do alcance dos enunciados prescritivos, concretizando as normas a partir dos conceitos generalizantes empregados pelo legislador. No segundo capítulo, estudamos a questão da cristalização do precedente, fixando critérios para a caracterização da jurisprudência consolidada, que, a despeito de ser capaz de orientar as condutas de forma generalizada, poderá ser sempre modificada, como forma de preservação da atualização, adequação e aperfeiçoamento do ordenamento jurídico. Na sequência, já no terceiro capítulo, verificamos o enquadramento da irretroatividade como uma norma a ser aplicada para preservação do princípio da segurança jurídica, de observância obrigatória nos casos em que restar caracterizada uma alteração material da lei, ou seja, quando houver modificação do sentido em que era aplicada, ainda que não haja alteração do texto legal. Por fim, o quarto capítulo se destina à análise de situações de direito tributário aplicado e da necessária modulação dos efeitos das decisões que impliquem modificação das expectativas normativas judiciais

Made available in DSpace on 2016-04-26T20:22:38Z (GMT). No. of bitstreams: 1 Fernando Luiz Vicentini.pdf: 825757 bytes, checksum: ebaa3a9451f8a6e21bdf8f337d520228 (MD5) Previous issue date: 2014-03-14 / The present study aims to investigate illegal evidence and its admissibility in any civil proceedings under the principle of proportionality. The investigation begins with general aspects of evidence up to its prohibition in court , under Article 5, paragraph LVI, of the Brazilian Constitution of 1988 , as a main rule of the normative system . This rule, that is, the prohibition of the use of illegal evidence in court is directly related to the observance of individual rights , especially privacy, intimacy , the inviolability of the secrecy of correspondence, telegraph and data communications , telephone communications , the household and also with respect to the protection of the physical and moral safety and welfare of citizens. In this context, the distinction between illegal and illegitimate evidence is examined, the procedural consequences of each one, the morally legitimate proofs required under Article 332 of the Civil Code, the distinction between wiretapping and eavesdropping , the related institutes of illegal evidence, the absolute guarantee of the inviolability of correspondence, telegraph and data communications , and the theory of the fruit of the poisoned tree. It is given a picture of how illegal evidence is handled in proceedings under the constitutional directive that the probative prospecting may not be developed at any price , without regard to individual rights or without regard to the procedural rules. Then we discussed the analysis of the admissibility of illegal evidence when there is a conflict with fundamental rights, notably between intimacy and privacy and the right to reparation for injury or threat of injury confirmed by only one possible evidence brought before the Court. This controversy surrounding the possible admissibility of illegal evidence in the process , there are two trends one for and one against admissibility, methods of interpreting the Constitution as a unit , and especially the principle of proportionality, in line with legal certainty / O estudo em apreço tem por objetivo a investigação das provas ilícitas e a eventual admissibilidade destas no processo civil brasileiro sob a aplicação do princípio da proporcionalidade. A investigação inicia-se com aspectos gerais da prova até situar a vedação das provas ilícitas em juízo, prevista no artigo 5º, inciso LVI, da Constituição brasileira de 1988, como a regra matriz do sistema normativo. A proibição da utilização das provas ilícitas judicialmente, enquanto regra matriz, está diretamente relacionada com a observância dos direitos individuais, especialmente com a privacidade, a intimidade, a inviolabilidade do sigilo de correspondência, das comunicações telegráficas e de dados, das comunicações telefônicas, do domicilio e, ainda, com a observância da proteção à incolumidade física e moral do cidadão. Neste contexto, analisa-se, principalmente, a distinção entre provas ilícitas e ilegítimas, as consequências processuais de cada uma, as provas moralmente legítimas previstas no artigo 332 do CPC, a distinção entre interceptações telefônicas e escutas telefônicas, os institutos afins das provas ilícitas, a garantia absoluta da inviolabilidade de correspondência, das comunicações telegráficas e dados e a teoria dos frutos da árvore envenenada. Traçado o panorama do tratamento dado às provas ilícitas no processo sob a diretriz constitucional de que a prospecção probatória não pode ser desenvolvida a qualquer preço, sem respeito aos direitos individuais ou sem respeito às regras processuais, incursiona-se, então, para a análise da eventual admissibilidade das provas ilícitas quando houver o confronto entre os direitos fundamentais, notadamente entre a intimidade e a privacidade e o direito de reparação à lesão ou ameaça de lesão corroborada apenas por única prova possível trazida aos autos. Nesta polêmica em torno da possível admissibilidade das provas ilícitas no processo, concentram-se as correntes favoráveis e contrárias à admissibilidade, os métodos de interpretação da Constituição enquanto unidade e, principalmente, o princípio da proporcionalidade, em consonância com a segurança jurídica

Made available in DSpace on 2016-04-26T20:23:04Z (GMT). No. of bitstreams: 1 Samantha Martins Feuz.pdf: 3303879 bytes, checksum: 039f012d33816947aad409f8dad311a4 (MD5) Previous issue date: 2014-08-27 / In this study we discussed the theme "the right of the child to apply for relativization of res judicata in the paternity investigation actions in the face of the principle of dignity of the human person." The objective of this work was to demonstrate the importance of such theme these days, given the high incidence of actions where a son has his presumed paternity before the father's refusal to submit to DNA testing in paternity investigatory actions. After demonstrating the prejudice that such a decision might lead to in the future, during the development of the work discussed the principle of dignity of the human person, conceptualizing and bringing the relevance that it represents to the legal world and, in particular to the theme. Soon after, take care of res judicata, its concept, anyway, we get to the object of our study, which is, its relativization in paternity investigations where the son is declared as such after the father refuse unfairly to submit to the DNA test. Below, we present proposals of legal solutions so that the children can change those decisions, demonstrating that res judicata should be put into perspective considering the principle of human dignity and the search for the real truth and justice and biological decisions that certainly should be targeted by our lawyers. At the end, we concluded our work pointing our opinion, mostly pointing out that decisions should always be carried out in pursuit of Justice and the dignity of the human person / Abordamos nesse estudo o tema O Direito do filho em requerer a relativização da coisa julgada nas ações de investigação de paternidade em face ao princípio da dignidade da pessoa humana . O objetivo desse trabalho foi demonstrar a importância de tal tema nos dias de hoje, diante da grande incidência de ações onde um filho tem sua paternidade presumida diante da recusa do pai em se submeter ao exame de DNA nas ações investigatórias de paternidade. Após demonstrar-se o prejuízo que tal decisão possa implicar no futuro, durante o desenvolvimento do trabalho abordamos o princípio da dignidade da pessoa humana, conceituando-o e trazendo a relevância que o mesmo representa ao mundo jurídico e, em especial ao tema. Logo a seguir, tratamos da coisa julgada, seu conceito, para enfim, chegarmos ao objeto de nossos estudos, qual seja, sua relativização em investigações de paternidade onde o filho o é declarado como tal após o pai se recusar injustamente a se submeter ao exame de DNA. A seguir, apresentamos propostas de soluções jurídicas para que os filhos possam mudar tais decisões, demonstrando que a coisa julgada deve ser relativizada haja vista o princípio da dignidade da pessoa humana e a busca da verdade real e biológica e a justiça das decisões que certamente devem ser almejadas por nossos juristas. Ao final, concluímos nosso trabalho apontando nossa opinião, principalmente apontando que as decisões proferidas devem sempre ser realizadas em busca da justiça e alcance da dignidade da pessoa humana

Made available in DSpace on 2016-04-26T20:23:28Z (GMT). No. of bitstreams: 1 Cristiana Maria Melhado Araujo Lima.pdf: 2345754 bytes, checksum: 3ac6c79f7b39263ddd3da59d1bac35e2 (MD5) Previous issue date: 2015-02-04 / The main theme of this thesis is to trace the outline of the electric sector concessions, investigating the legal status of each segment and defining the major problems caused by Federal Law n. 12.783/2013, which derived from the Presidential Act (Medida Provisória) n. 579/2012. From this perspective, for a proper analysis of the matter, the study examines, at first, the sector´s historical evolution throughout the twentieth century and early twenty-first century, in order to understand the crises it has faced, which led to the design of new legalinstitutional models. Secondly, it discusses the segments of electricity in Brazil, aroused from the sector s restructuring generation, transmission, distribution and marketing. It also introduces some relevant sectorial legal concepts, particularly important to the nomination of the new forms of exploitation. After examining the different models of generation, transmission and distribution concession contracts, it presents the changes made in the electricity sector by Federal Law n. 12.783/2013, and the impacts on Legal Certainty / O tema central deste trabalho é traçar o contorno das concessões do setor elétrico, investigando a natureza jurídica de cada segmento, bem como delimitar os principais problemas surgidos com as modificações introduzidas pela Lei n. 12.783/2013, conversora da Medida Provisória n. 579/2012. A partir dessa colocação, para a devida análise da matéria, o estudo, em primeiro lugar, procura examinar a evolução histórica do setor, ao longo do século XX e início do século XXI, para compreensão das crises por ele enfrentadas, que geraram a concepção de novos modelos jurídicos-institucionais. Num segundo momento, aborda os segmentos setoriais da energia elétrica no Brasil, decorrente da reestruturação do setor: geração, transmissão, distribuição e comercialização, sendo também introduzidos alguns conceitos jurídicos setoriais, em particular no pertinente às novas formas de titulação da respectiva exploração. Após exame dos modelos de contratos de concessão de geração, de transmissão, e de distribuição de energia elétrica, são apresentadas as modificações no setor elétrico realizadas pela Lei n. 12.783/2013, conversora da MP n. 579/2012, e os impactos na Segurança Jurídica

Le droit transitoire est une discipline dont la vocation est universelle. Cet ensemble de règles a pour finalité de permettre la découverte de la loi applicable à un fait ou un acte donné. Tout comportement a une traduction juridique, même neutre, selon une norme unique. À ce titre, peu importe le domaine du Droit concerné. De nombreuses règles, forgées par la doctrine et la jurisprudence à partir de l’article 2 du Code civil, permettent à l’interprète de la loi nouvelle de décliner le principe de non rétroactivité selon les spécificités d’une espèce. Par exception, le législateur peut proposer lui-même des dispositions transitoires, qui s’avèrent pour la plupart, en droit de la propriété intellectuelle, conformes au principe de sécurité juridique. D’une manière générale, l’opération de qualification nécessaire porte sur l’acte ou le fait étudié ou bien sur la norme nouvelle elle-même. L’étude menée a pour objet la transposition de cette opération de qualification au sein du domaine précis de la propriété intellectuelle. Dans cette optique, les notions de « droit acquis » et de « situation juridique » sont confrontées aux spécificités de la discipline, dont la filiation apparente avec le droit des biens est parfois source d’erreurs. En plus de ces qualifications qui se rapportent aux éléments saillants d’une espèce donnée, sont également recherchées en droit de la propriété intellectuelle les illustrations des qualifications classiques de « loi interprétative », de « loi pénale plus douce », de « loi d’ordre public » et de « loi de procédure ». Leur signification transitoire est appréciée au regard de l’exigence de sécurité juridique, fil conducteur de toute discussion relative à la résolution d’un conflit de lois dans le temps. Au cours de cette étude, les systèmes de protection très disparates qu’offre le droit de la propriété intellectuelle à tout créateur ou « découvreur », apparaissent comme autant de facteurs d’une diversité jurisprudentielle gênante. À l’inverse, le mécanisme de réservation d’une chose intellectuelle semble constituer un dénominateur commun intéressant. Celui-ci trouve une traduction efficace avec la notion de « situation juridique » écrite de cette manière : « titularité d’un droit de propriété intellectuelle ». Par suite, l’indépendance de la matière se confirme et ses disparités internes sont gommées. Seulement, si l’exigence de sécurité juridique commande de retenir la notion de « situation juridique », il convient, au contraire, de se méfier de la notion de « droit acquis ». De plus, il est constaté que l’utilisation de la notion de «loi d’ordre public » n’est pas conforme à l’exigence de sécurité juridique, quand le maniement de la qualification de « loi de procédure » se révèle souvent délicate. Enfin, la notion de « loi interprétative » semble implicitement justifier de nombreux choix jurisprudentiels, orientés par l’absence de nouveauté manifeste de la norme nouvelle. Il convient alors de proposer la qualification de « loi de codification ». / A lawyer can settle conflicts of legal provisions through the application of several rules. They can be used like universal tools, in every juridical domain. The aim of the operation consist in determining the law which has to be applied. Each behavior can be translated in juridical terms. In this way, only one set of laws has to be taken into account. The lawyer can use the principles created by doctrine and precedents in order to solve conflicts of legal provisions. The article 2 of the Civil Code is the foundation of them. In the intellectual property domain, the legislator can intervene and suggest transitory provisions. The judge is not allowed to enforce the law retroactively, no matter the facts or the acts under consideration. The purpose of this investigation lies in the adaption of these rules for intellectual property issues. Therefore, “vested interests” and “legal status” concepts are confronted with specificities of intellectual property as such a corpus o findependent rules. In a certain extent, there is a link between this discipline and the law of property. When the lawyer has to choose the law to apply, there are disturbing parallels to be made. He may easily make a mistake. Furthermore, the concepts of “declaratory act”, “softer penal act”, “public order law”, and “proceedings act” can be used to resolve special problems in the intellectual property domain. When a conflict of legal provisions is under discussion, the judge has to ensure a certain security of the procedure. The judge must always be able to justify precisely his choice. It’s a significant guarantee for any persons subject to trial. It has been widely recognized that intellectual property offers a large selection of rights. As a result, the judge is tempted to follow several different lines of thought and case law on the subject is not always uniform. On the contrary, legal precedents could be unified if the judge has used the “legal status” concept. It should be written in an efficient way : “to be entitled to exercise an intellectual property right”. The independence of the discipline is confirmed and its internal disparities disappear. The “vested interests” concept does not seem to be appropriate to the characteristics of intellectual property. Moreover, the concept of “public order law” doesn’t square properly with intellectual property issues. The concept of “proceedings act” is delicate to use. Lastly, it appears that the concept of “declarative law” is implicitly used by judges to prove the retroactivity of the law. Finally, the concept of “codification act” should be applied to this situation.

Sedan den 1 januari 2009 begränsas avdragsrätten för ränteutgifter vid internt finansierade förvärv av delägarrätter från ett företag som ingår i samma intressegemenskap. Syftet med lagstiftningen är att förhindra skatteplanering med ränteupplägg. För att bestämmelserna inte skall träffa affärsmässigt bedriven verksamhet medges undantag från begränsningar i avdragsrätten för ränteutgifter om ränteintäkten beskattas med minst 10 procent enligt lagstiftningen i den stat där det företag inom intressegemenskapen som faktiskt har rätt till inkomsten hör hemma eller om såväl förvärvet som skulden som ligger till grund för ränteutgifterna är huvudsakligen affärsmässigt motiverade. Om undantag medges beviljas det företag som betalar ränta avdrag för ränteutgifterna. Författarna anser att utformningen av den undantagsregel som medger avdrag för ränteutgifter om såväl förvärvet som skulden som ligger till grund för ränteutgifterna är huvudsakligen affärsmässigt motiverade är tämligen vag. Uppsatsen syftar därför till att utreda i vilka situationer ett internt förvärv av delägarrätter från ett företag som ingår i samma intressegemenskap kan anses affärsmässigt motiverat för att undantag från lagstiftningen om begränsningar i avdragsrätten för ränteutgifter skall medges. I uppsatsen klargörs att det vid ett internt förvärv av delägarrätter skall ligga sunda företagsekonomiska och affärsmässiga överväganden - utöver eventuella skatteeffekter - bakom den interna skulden och det interna förvärvet. Författarna anser att följande omständigheter kan anses affärsmässigt motiverade. Interna förvärv av delägarrätter vilka föranleds av behovet att undvika intressekonflikter och samarbetsproblem, ge bolagen en självständig ledning och göra dem finansiellt oberoende från varandra, uppnå riskspridning samt att omstrukturera en verksamhet som till sin art och geografiska placering är helt skilda från varandra är exempel på när ett internt förvärv av delägarrätter kan anses affärsmässigt motiverat. Därtill är det vid en förestående extern försäljning av en verksamhetsgren inom koncernen affärsmässigt motiverat att göra ett internt förvärv av delägarrätter. Om anledningen till att ett företag etablerat sig i en lågskattestat är för att detta land har en juridisk, ekonomisk och politiskt stabil situation eller om företaget som mottar räntebetalningen bedriver ekonomisk verksamhet eller om interna förvärv av delägarrätter har förekommit tidigare inom intressegemenskapen, ger dessa omständigheter en indikation på att ett internt förvärv av delägarrätter kan anses affärsmässigt motiverat. Uppsatsen syftar vidare till att utreda huruvida hänsyn tagits till rättssäkerhets- och effektivitetsaspekter vid användandet av begreppet affärsmässigt motiverad i lagstiftningen om begränsningar i avdragsrätten för ränteutgifter. Då varken lagtexten eller förarbetena ger en klar definition av i vilka situationer ett internt förvärv av delägarrätter kan anses affärsmässigt motiverat gör författarna bedömningen att hänsyn inte tagits till rättssäkerhet vid utformandet av den undantagsregel som medger avdrag för ränteutgifter om såväl förvärvet som skulden är huvudsakligen affärsmässigt motiverad. Genom att de skattskyldiga torde ha möjlighet att erhålla förhandsbesked kan dock ledning för fastställande av huruvida interna förvärv av delägarrätter är affärsmässiga bidra till ökad rättssäkerhet. / Since the first of January 2009 the Swedish government limited the deductibility of interest expenses on internally funded acquisition of shares between affiliated parties. The purpose of the legislation is to prohibit tax avoidance schemes with interest. In order for the provisions not to prevent business with sound business reasons the legislation grants exemption if the interest income is taxed at a rate of at least 10 percent, according to the laws of the Statute of the company within the community that actually has the right to the income, or if both the acquisition and the debt that is the basis for the interest expenditure is mainly commercially motivated. The authors believe that the wording of the provision that allows the deduction of interest expenses, if both the acquisition and the debt underlying the interest expenditure are mainly commercially motivated, is rather vague. The purpose of this master’s thesis is to analyze the circumstances under which an internal acquisition of shares from an affiliated company can be considered as a commercially motivated transaction in order to be granted an exemption from the legislation restricting the tax deductibility of interest expenses. To be granted an exemption the affiliated company which request deduction has to show that the internal debt and the acquisition are entered into mainly for sound business purpose in addition to any tax reasons. Acquisition of shares which responds to the need to avoid conflicts of interest and cooperation problems, giving companies an independent management and make them financially independent from each other, achieve diversification and to restructure a business which by their nature or location is distinct from each other, are examples on when an acquisition of shares can be considered as a commercially motivated acquisition of shares. If the reason why a company established itself in a country which has a low tax on interest income is that this country has a legal, financial and politically stable situation, or if the company who receives the interest payment engage in economic activities or the acquisition of shares have occurred earlier, these circumstances indicates that an acquisition is commercially motivated. The aim of the thesis is further to investigate whether account has been taken to legal certainty and efficiency aspects in the use of the term business purpose in the legislation restricting the tax deductibility of interest expenses. Since neither the wording of the provision nor the preparatory work gives a clear definition of the circumstances under which an internal acquisition of shares can be considered as commercially motivated the authors conclude that account has not been taken to legal certainty. Since taxpayers have the opportunity to request a preliminary ruling regarding the determination of whether the acquisition of shares is commercially motivated, the authors conclude that this may contribute to a greater legal certainty.

<p>Sedan den 1 januari 2009 begränsas avdragsrätten för ränteutgifter vid internt finansierade förvärv av delägarrätter från ett företag som ingår i samma intressegemenskap. Syftet med lagstiftningen är att förhindra skatteplanering med ränteupplägg. För att bestämmelserna inte skall träffa affärsmässigt bedriven verksamhet medges undantag från begränsningar i avdragsrätten för ränteutgifter om ränteintäkten beskattas med minst 10 procent enligt lagstiftningen i den stat där det företag inom intressegemenskapen som faktiskt har rätt till inkomsten hör hemma eller om såväl förvärvet som skulden som ligger till grund för ränteutgifterna är huvudsakligen affärsmässigt motiverade. Om undantag medges beviljas det företag som betalar ränta avdrag för ränteutgifterna.</p><p>Författarna anser att utformningen av den undantagsregel som medger avdrag för ränteutgifter om såväl förvärvet som skulden som ligger till grund för ränteutgifterna är huvudsakligen affärsmässigt motiverade är tämligen vag. Uppsatsen syftar därför till att utreda i vilka situationer ett internt förvärv av delägarrätter från ett företag som ingår i samma intressegemenskap kan anses affärsmässigt motiverat för att undantag från lagstiftningen om begränsningar i avdragsrätten för ränteutgifter skall medges.</p><p>I uppsatsen klargörs att det vid ett internt förvärv av delägarrätter skall ligga sunda företagsekonomiska och affärsmässiga överväganden - utöver eventuella skatteeffekter - bakom den interna skulden och det interna förvärvet. Författarna anser att följande omständigheter kan anses affärsmässigt motiverade. Interna förvärv av delägarrätter vilka föranleds av behovet att undvika intressekonflikter och samarbetsproblem, ge bolagen en självständig ledning och göra dem finansiellt oberoende från varandra, uppnå riskspridning samt att omstrukturera en verksamhet som till sin art och geografiska placering är helt skilda från varandra är exempel på när ett internt förvärv av delägarrätter kan anses affärsmässigt motiverat. Därtill är det vid en förestående extern försäljning av en verksamhetsgren inom koncernen affärsmässigt motiverat att göra ett internt förvärv av delägarrätter. Om anledningen till att ett företag etablerat sig i en lågskattestat är för att detta land har en juridisk, ekonomisk och politiskt stabil situation eller om företaget som mottar räntebetalningen bedriver ekonomisk verksamhet eller om interna förvärv av delägarrätter har förekommit tidigare inom intressegemenskapen, ger dessa omständigheter en indikation på att ett internt förvärv av delägarrätter kan anses affärsmässigt motiverat.</p><p>Uppsatsen syftar vidare till att utreda huruvida hänsyn tagits till rättssäkerhets- och effektivitetsaspekter vid användandet av begreppet affärsmässigt motiverad i lagstiftningen om begränsningar i avdragsrätten för ränteutgifter. Då varken lagtexten eller förarbetena ger en klar definition av i vilka situationer ett internt förvärv av delägarrätter kan anses affärsmässigt motiverat gör författarna bedömningen att hänsyn inte tagits till rättssäkerhet vid utformandet av den undantagsregel som medger avdrag för ränteutgifter om såväl förvärvet som skulden är huvudsakligen affärsmässigt motiverad. Genom att de skattskyldiga torde ha möjlighet att erhålla förhandsbesked kan dock ledning för fastställande av huruvida interna förvärv av delägarrätter är affärsmässiga bidra till ökad rättssäkerhet.</p> / <p>Since the first of January 2009 the Swedish government limited the deductibility of interest expenses on internally funded acquisition of shares between affiliated parties. The purpose of the legislation is to prohibit tax avoidance schemes with interest. In order for the provisions not to prevent business with sound business reasons the legislation grants exemption if the interest income is taxed at a rate of at least 10 percent, according to the laws of the Statute of the company within the community that actually has the right to the income, or if both the acquisition and the debt that is the basis for the interest expenditure is mainly commercially motivated.</p><p>The authors believe that the wording of the provision that allows the deduction of interest expenses, if both the acquisition and the debt underlying the interest expenditure are mainly commercially motivated, is rather vague. The purpose of this master’s thesis is to analyze the circumstances under which an internal acquisition of shares from an affiliated company can be considered as a commercially motivated transaction in order to be granted an exemption from the legislation restricting the tax deductibility of interest expenses.</p><p>To be granted an exemption the affiliated company which request deduction has to show that the internal debt and the acquisition are entered into mainly for sound business purpose in addition to any tax reasons. Acquisition of shares which responds to the need to avoid conflicts of interest and cooperation problems, giving companies an independent management and make them financially independent from each other, achieve diversification and to restructure a business which by their nature or location is distinct from each other, are examples on when an acquisition of shares can be considered as a commercially motivated acquisition of shares. If the reason why a company established itself in a country which has a low tax on interest income is that this country has a legal, financial and politically stable situation, or if the company who receives the interest payment engage in economic activities or the acquisition of shares have occurred earlier, these circumstances indicates that an acquisition is commercially motivated.</p><p>The aim of the thesis is further to investigate whether account has been taken to legal certainty and efficiency aspects in the use of the term business purpose in the legislation restricting the tax deductibility of interest expenses. Since neither the wording of the provision nor the preparatory work gives a clear definition of the circumstances under which an internal acquisition of shares can be considered as commercially motivated the authors conclude that account has not been taken to legal certainty. Since taxpayers have the opportunity to request a preliminary ruling regarding the determination of whether the acquisition of shares is commercially motivated, the authors conclude that this may contribute to a greater legal certainty.</p>

La pertinence des travaux de recherche envisagés réside dans les trois axes suivants : d’abord, établir une définition systématique, précise et juridique des notions de sécurité juridique et de fiscalité de la Recherche ; ensuite, entreprendre une étude approfondie des causes de l’insécurité juridique dans le domaine de la fiscalité de la Recherche ; enfin, proposer des solutions concrètes pour y remédier.Dans un premier temps, le travail indispensable de définition devra conduire à clarifier, tant pour le profane que pour le juriste, l’emploi des termes « sécurité juridique » et « fiscalité de la Recherche ». De la définition, découlera certainement l’ébauche d’un régime juridique - donc une systématisation - de la notion de sécurité juridique appliquée au domaine de la fiscalité de la Recherche.D’un point de vue universitaire, la notion de sécurité juridique est encore très peu étudiée. Envisager une telle notion sous l’angle du droit fiscal et plus particulièrement dans un domaine appliqué à la recherche contribuera à faire progresser l’état des connaissances existantes sur la notion de sécurité juridique. Les travaux de recherche devront d’une part, mettre en évidence l’existence d’une forte insécurité juridique dans la fiscalité de la Recherche et en identifier les causes et d’autre part, proposer des solutions systématiques reposant soit sur la valorisation de dispositifs existants, soit sur la suggestion de nouveaux mécanismes pour sécuriser la fiscalité de la Recherche. La thèse découlant de tels travaux de recherche se veut « force de proposition » concernant la sécurité juridique dans le domaine de la fiscalité de la Recherche. / The relevance of the proposed research lies in the following three axes: first, to establish a systematic, precise and legal definition of the concepts of legal certainty and taxation of research; second, to undertake a thorough study of the causes of legal uncertainty in the field of taxation of research; finally, to propose concrete solutions to remedy them.In the first place, the essential work of definition should lead to the clarification of the use of the terms "legal security" and "taxation of research", both for the layman and for the jurist. From the definition, the outline of a legal regime - and therefore a systematization - will certainly emerge from the notion of legal certainty applied to the field of taxation of research.From a university point of view, the concept of legal certainty is still very little studied. To consider such a concept from the point of view of tax law and more particularly in a field applied to research will help to advance the state of existing knowledge on the concept of legal certainty. Research should firstly highlight the existence of a considerable degree of legal uncertainty in the taxation of research and identify its causes and propose systematic solutions based either on the valorisation of devices or on the suggestion of new mechanisms to secure the taxation of research. The thesis arising from such research is intended as a "proposal force" on legal certainty in the field of taxation of research.

Este trabalho procura demonstrar a irracionalidade do controle e da interpretação constitucionais sem o stare decisis e a viabilidade e a necessidade de correção deste erro com o CPC/15. Analisa-se o anacronismo do CPC/73, completamente inadequado ao Estado Social Contemporâneo. Buzaid baseou-se em teorias vinculadas a uma visão do direito anterior a Kelsen e completamente incapazes de instrumentar políticas públicas e de lidar com um direito no qual as normas-regra convivem com as normas-princípio. Estudam-se as caraterísticas fundamentais da jurisdição constitucional de molde norte-americano e os problemas gerados pelo transplante institucional inadequado e a consequente violação dos níveis do ordenamento. Demonstra-se a essencialidade do stare decisis na jurisdição constitucional e a vinculação do controle e da interpretação constitucionais brasileiras, sob o CPC/73, a uma ultrapassada visão interpretativa das cortes superiores e do pretenso caráter declaratório das decisões judiciais. Demonstra-se a adequação do CPC/15 ao Estado Social Contemporâneo e à CRFB/88. Analisa-se a viabilidade e a necessidade de correção institucional no tratamento tanto do recurso extraordinário cível como da interpretação constitucional com o novo CPC. Demonstra-se a evolução interpretativa e processual inerente ao novo Código e o seu vínculo com o modelo de cortes supremas, que separa os níveis do ordenamento, corrigindo ao menos parte do arranjo institucional brasileiro e alterando profundamente a jurisdição constitucional do país. / This work seeks to demonstrate the irrationality of the Brazilian judicial review and constitutional interpretation without stare decisis and the necessity and feasibility of the correction of this mistake with the new Civilian Procedural Code of 2015. It analyzes the anachronism of the Civilian Procedural Code of 1973 (CPC/73), which was completely inadequate to the Welfare Stare. Buzaid was based in theories linked to conceptions of law previous to Kelsen, that were unable to establish public policies, as well as to deal with a law system where rules coexist with principles. The fundamental characteristics of the American judicial review of legislation and constitutional interpretation are studied, as well as the problems generated by the inadequate institutional transplant, causing the violation of the levels of the law system. This work demonstrates the essentiality of stare decisis in the constitutional jurisdiction and the link between the Brazilian judicial review and constitutional interpretation, under the CPC/73, to an outdated interpretative view of the function of the high courts and the pretended declaratory character of the judicial rulings. It proves the inadequacy of the CPC/73 to the Welfare State and to the Brazilian Constitution of 1988 (CRFB/88). It analysis the feasibility and the necessity of the institutional rectification of both the appeal to the Brazilian Supreme Court and the constitutional interpretation with the new Procedural Code. It demonstrates the interpretative and procedural evolution inherent to new Code and its link with the standard of Supreme Courts, that detach the different levels of the law system, rectifying at least part of the Brazilian institutional arrangement, changing considerably the country´s constitutional jurisdiction.

In this article, the author stresses the importance of the right to proper motivation in the context of administrative procedures. In that sense, he states that all public bodies are required to issue administrative acts duly substantiated, because this is a requirement which, if unobserved, generates the nullity of the act. But beyond to validate administrative act, the author argues that the main benefit of meeting the proper motivation lies in the improvement of the interaction between the taxpayers and the Public Administration, generating greater confidence in state activity and promoting the development of economic activities with increasing levels of formality. / En el presente artículo, el autor destaca la importancia del principio-derecho a la debida motivación en el marco de los procedimientos administrativos. En esa línea, afirma que todas las entidades públicas están obligadas a expedir actos administrativos debidamente fundamentados, pues este constituye un requisito de validez que, de ser inobservado, acarrea la nulidad del acto. Pero más allá de validar al acto administrativo, el autor sostiene que el principal beneficio de que se cumpla con la debida motivación radica en la mejora de la interacción entre los administrados y la Administración Pública, generando mayor confianza en la actividad estatal y propiciando el desarrollo de actividades económicas con cada vez mayores niveles de formalidad.