À ce moment charnière où les T.P.I. accomplissent leurs Stratégies d’achèvement et où la C.P.I. va rendre son premier jugement, il est essentiel de faire un point sur le droit international pénal et particulièrement sur les statuts de victime selon ce droit. En effet, ceux-ci symbolisent les tenants et aboutissants de l’ensemble du droit international pénal. Tantôt oubliée, tantôt sacralisée, la victime ne laisse pas indifférent, et encore moins lorsqu’elle a subi un crime international. Sa reconnaissance a d’ailleurs bouleversé l’économie générale du droit international pénal qui lui accorde une place de plus en plus grande. Une étude approfondie des droits des différentes juridictions permet de constater qu’il n’y a pas un mais plusieurs statuts de victime. La pluralité de ces statuts réside dans l’existence de plusieurs qualités juridiques de victime et de plusieurs régimes juridiques applicables à celle-ci. L’analyse des différents facteurs de cette pluralité donne lieu de voir qu’elle est une force et non une faiblesse du droit international pénal. Elle est la voie médiane entre le rejet de la considération des victimes comme une masse informe et leur impossible prise en compte individuelle. Mais, comme pour le statut du particulier en droit international public général, l’équilibre est parfois difficile à trouver et les statuts sont perfectibles. C’est pourquoi, des propositions d’enrichissements des statuts de victime sont faites et, pour chacune d’entre elles, il est observé si elle est réalisable et souhaitable. Un système de justice pénale internationale serait en construction. La victime pourrait finir par trouver une place en son sein qui satisferait l’ensemble des protagonistes de la répression des crimes internationaux, y compris et surtout, les États. / While the ICT carry out their Completion Strategies, the ICC will soon pronounce its first decision. At this point, itis important to assess international criminal law and especially victim’s status according to this law. Actually, theysymbolise the ins and outs of international criminal law. Once forgotten, once sacralised, the victim never leavesus indifferent, above all a victim of international crimes. His or her recognition has deeply altered internationalcriminal law, which now gives him or her an increasing place. Studying the laws of the international criminal courtsshows that there is not one status but several status of victim. This plurality comes from the fact that there areseveral legal characterisations of victim and several legal conditions. The analysis of the different factors leadingto this multiplicity of legal status enables us to envision this legal diversity as a power of international criminal law,rather than one of its weaknesses. It is the middle way between considering victims as a shapeless, undefinedand undifferentiated crowd and considering each victim individually. But, as with the status of private persons ininternational public law, reaching and keeping a well-balanced status is difficult ; and these are perfectible andcan be improved. This is the reason why some suggestions for the enrichment of the different status are madeand, for each of them, there is a thorough questioning and analysis of whether it is feasible and desirable. As aninternational criminal justice system is under construction, the victim could find a place in it which would satisfy allthe protagonists of the legal proceedings against international crimes, including and particularly States.

This present work analyses one of the most relevant and debated themes of tributary law nowadays, the progressive tributary substitution institute applied to the tax over merchandise circulation and services of interstate and intercity transportation as well as over communication ICMS - , and analyses it with the clear objective of offering a dogmatic description of the institute, compatible with constitutional principles and able to serve as a guide to its practical application. For this it starts by fixing the theoretical tools to be used in the referred analyses, so from this describe dogmatically the respective normative bundle (after exposing a dialectic critics of other theories about the subject), specially the 7th paragraph of article 150 of the Federal Constitution (which contains two rules, the first one authoritative of the use of absolute presumptions and the second one containing a resolutive of efficacy legal condition), opposing this exegesis to the constitutional principles of legality, juridical security, isonomy, contributive capacity, workability, non-cumulating and confiscation impediment, seeking harmonizing interpretations able to preserve the maximum effectiveness of the institute without the sacrifice of the ruling efficacy of the quoted above principles, specially of those which contain fundamental rights of the tax-payer or contain guarantees of these rights. Having done this we go to the study of the main alterations provoked in the origin-rule of tributary incidence by this special collecting technique, this in relation to the normal pattern, without progressive substitution, retaining specially in the changes in relation to the passive subjective and to the calculus base, and in the final chapter present the conclusions of this study. It is worth mentioning that all work takes jurisprudence about the theme, specially from the Superior Tribunals, as an object of research (besides the ruling bundle), in an analyses really focused to practice, which aims to contribute to the construction of a pattern which is able to Express a balance point between the objective of combating illegal withholdment and the rights and guarantees of the tax-payers. / O presente trabalho analisa um dos mais relevantes e debatidos temas do direito tributário na atualidade, o instituto da substituição tributária progressiva aplicado ao imposto sobre operações relativas à circulação de mercadorias e sobre prestações de serviços de transporte interestadual e intermunicipal e de comunicação ICMS , e o faz com o claro objetivo de oferecer uma descrição dogmática do instituto, compatível com os princípios constitucionais, e capaz de servir de guia para a aplicação prática desse. Para tanto, inicia pela fixação das ferramentas teóricas a serem usadas na referida análise, para a partir daí descrever dogmaticamente o respectivo feixe normativo (após a crítica dialética de outras teorias sobre o assunto), especialmente o § 7º do art. 150 da Constituição Federal (que contém duas normas, a primeira autorizativa do uso de presunções absolutas, a segunda contendo uma condição legal resolutiva de eficácia), contrapondo-se essa exegese aos princípios constitucionais da legalidade, segurança jurídica, isonomia, capacidade contributiva, praticidade, nãocumulatividade e vedação de confisco, buscando interpretações harmonizadoras, capazes de preservar a máxima efetividade do instituto sem sacrifício da eficácia normativa dos supracitados princípios, especialmente daqueles que encerram direitos fundamentais do contribuinte ou garantias desses direitos. Feito isso, parte-se para o estudo das principais alterações provocadas na regra-matriz de incidência tributária por essa especial técnica arrecadatória, isso com relação ao modelo normal , sem substituição progressiva, detendo-se especialmente nas modificações com relação ao sujeito passivo e à base de cálculo, para no capítulo final apresentar as conclusões do estudo. Cabe salientar ainda que todo o trabalho toma a jurisprudência acerca do tema, especialmente a dos Tribunais Superiores, como objeto de pesquisa (ao lado do feixe normativo), numa análise verdadeiramente orientada para a prática, e que visa contribuir para a construção de um modelo capaz de expressar um ponto de equilíbrio entre o objetivo de combate à sonegação e os direitos e garantias dos contribuintes.