• Refine Query
  • Source
  • Publication year
  • to
  • Language
  • 6
  • 5
  • 2
  • 2
  • 2
  • 1
  • Tagged with
  • 20
  • 13
  • 7
  • 6
  • 5
  • 5
  • 3
  • 3
  • 2
  • 2
  • 2
  • 2
  • 2
  • 2
  • 2
  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
11

Efeito de diferentes métodos de abate sobre o desenvolvimento do rigor mortis e qualidade da carne de rã-touro (Rana catesbeiana, Shaw 1802) / Effect of different slaughter methods on rigor development and Bullfrog (Rana catesbeiana, Shaw 1802) meat quality

Ramos, Eduardo Mendes 21 December 2004 (has links)
Submitted by Reginaldo Soares de Freitas (reginaldo.freitas@ufv.br) on 2016-11-03T16:47:16Z No. of bitstreams: 1 texto completo.pdf: 2549416 bytes, checksum: 595aede818d8b74104e7ce24217b60d9 (MD5) / Made available in DSpace on 2016-11-03T16:47:16Z (GMT). No. of bitstreams: 1 texto completo.pdf: 2549416 bytes, checksum: 595aede818d8b74104e7ce24217b60d9 (MD5) Previous issue date: 2004-12-21 / Conselho Nacional de Desenvolvimento Científico e Tecnológico / Este trabalho mostrou que, apesar de se tornar metabolicamente mais oxidativa com o aumento do peso vivo ao abate, o músculo de rãs continua essencialmente constituído de fibras brancas; que o tipo de insensibilização, bem como a aplicação de estimulação elétrica, de rãs afeta as alterações bioquímicas post-mortem dos seus músculos e as características de qualidade da carne obtida, a qual se apresenta mais elevada quando os animais são sangrados; e que, com base no valor da enzima HADH, é possível se diferenciar carne de rã fresca daquelas previamente congeladas. Evidenciou-se efeito (P < 0,05) da etapa de sangria, mas não do tipo de insensibilização (P > 0,05), sobre o conteúdo total de pigmentos heme e sobre a proporção relativa de suas formas químicas na carne de rãs obtidas. Entretanto, rãs insensibilizadas por eletronarcose apresentam (P < 0,05) menor teor de mioglobina. Animais mais pesados e abatidos com a etapa de sangria apresentaram menor conteúdo de hemoglobina (P < 0,05) e carne mais clara. Os teores de O2Mb, Mb+ e MMb da carne de rãs apresentaram (P < 0,05) alta correlação com a luminosidade (L*), índice de vermelho (a*) e índice de amarelo (b*), respectivamente. Apesar de se manter essencialmente glicolítica, a carne de rãs torna-se (P < 0,05) mais oxidativa (menor relação LDH/CS) e apresenta (P < 0,05) maior concentração de pigmentos totais com o aumento do peso ao abate. Evidenciou-se, ainda, uma maior taxa metabólica em rãs insensibilizadas por eletronarcose, que apresentaram um rigor mais precoce que rãs insensibilizadas por termonarcose. Ainda assim, devido ao seu elevado pH (6,40) muscular e de níveis elevados de ATP (cerca de 4 μmol/g) e fosfocreatina (cerca de 2 μmol/g), o rigor parece ser oriundo do fenômeno de encolhimento pelo frio. Tanto em rãs insensibilizadas por termo e eletronarcose, os níveis de glicogênio se mantiveram estáveis, enquanto os de glicose apresentaram constante elevação post-mortem, atingindo valores finais duas vezes superiores aos iniciais. Durante o período de estocagem avaliado, as rãs insensibilizadas por eletronarcose apresentaram níveis de lactato superiores (P < 0,05) e valores de pH inferiores que aquelas insensibilizadas por termonarcose. Para rãs insensibilizadas por eletronarcose, mas não nas insensibilizadas por termonarcose, a aplicação de estimulação elétrica de baixa voltagem (60 V, 60 Hz por 60 segundos) de carcaças acelera o metabolismo muscular, produzindo uma antecipação (e aumento na taxa) da queda de pH e de aumento de valor R, antecipando o desenvolvimento do rigor. Este resultado aponta para uma possível necessidade do uso de altas voltagens para a estimulação de animais insensibilizados por termonarcose. Após 24 horas, a EE induziu (P < 0,05) um aumento na proporção relativa de pigmentos heme reduzidos (Hb+ e Mb+) e redução na proporção relativa das demais formas químicas (O2Mb, O2Hb, MMb e MHb), além de induzir (P < 0,05) aumento no valor de a* e diminuição do valor de h*, gerando uma carne de coloração mais avermelhada. O índice de amarelo (b*) não foi afetado pela estimulação, mas exerceu uma importante participação relativa na cor da carne de rã, apresentando (P < 0,05) correlação negativa com a %Mb+ e positiva com a %MbO2 e %MMb. Embora sem diferir quanto ao comprimento do sarcômero, os músculos estimulados de rãs-touro insensibilizadas por eletronarcose apresentaram (P < 0,05) menor pH24, maior força de cisalhamento e textura mais firme do que os demais tratamentos. Por fim, evidenciou-se que o método de insensibilização não afeta (P > 0,05) a atividade da enzima HADH, e que, embora esta atividade se eleve (P < 0,05) com o tempo de estocagem congelada, independente do tempo de estocagem refrigerada, é possível obter uma elevada acuidade (96,5% de acerto) na distinção entre carne fresca de rãs (HADH < 65) e carne de rãs congeladas (HADH > 69). / This research showed that, despite turning metabolically more oxidative with increasing live weight, frog muscles are still mostly constituted of white fibers; that the type of frog stunning, as well as the use of electrical stimulation, affect the muscle postmortem biochemical changes and the quality of its meat, which is enhanced by animal bleeding; and, finally, that by using the activity of the HADH enzyme it is possible to distinguish refrigerated frog meat from frozen frog meat. It was shown that bleeding (P < 0.05), but not stunning type (P > 0.05), affected the frog meat total heme pigment content and the relative proportions of its chemical forms. However, electrically stunned frogs presented (P < 0.05) lower myoglobin content. Heavier and bled frogs presented a lighter meat having lower (P < 0.05) hemoglobin content. The levels of O2Mb, Mb+ and MMb were, respectively, highly correlated with lightness (L*), redness (a*) and yellowness (b*) scores. It was demonstrated that, despite maintaining itself essentially glycolytic, frog meat becomes (P < 0.05) more oxidative (lower LDH/CS ratio) and present (P < 0.05) higher total heme pigment content with increasing frog live weight. In the third chapter it was shown a higher metabolic rate in electrically stunned frogs that had a hastened rigor compared to those thermally stunned. Still, due to its high muscle pH (6.40) and high ATP (~ 4 μmol/g) and phosphocreatine (~ 2 μmol/g) content, the rigor seems to be cold induced. Both in electrically, as well in thermally, stunned frogs muscular glycogen content remained unchanged while their glucose levels raised constantly postmortem, reaching final values about twice those of the initial ones. In every storage time, compared to thermally stunned frogs, lactate levels were higher (P < 0.05) and pH values were lower in electrically stunned frogs. It was shown that for electrically stunned frogs, but not for thermally stunned frogs, the use of low voltage carcass electrical stimulation (60 V, 60 Hz for 60 seconds) hastens muscle metabolism accelerating pH fall and R value increase as well as the rate of their change inducing a faster rigor development. This result points to a possible need of using high voltages if electrical stimulation (EE) of thermally stunned frogs is to be effectively used. After 24 hours EE induced (P < 0.05) an increase in the relative proportion of reduced heme pigments (Hb+ e Mb+) an a decrease in the relative proportion of the other pigment chemical forms (O2Mb, O2Hb, MMb e MHb). It also induced (P < 0.05) an increase in a* value and a decrease in hue angle (h*), yielding a more reddish colored frog meat. Though b* value was not affected by EE it had an important contribution to the frog meat color, showing (P < 0.05) a negative correlation with Mb+ content and a positive correlation with MbO2 and MMb content. Though not differing as to their sarcomere length the stimulated muscles of electrically stunned frogs showed (P < 0.05) lower pH24, higher shear force and firmer texture than those of the other treatments. Finally, it was shown that the stunning method does not affect (P < 0.05) the activity of the HADH enzyme and that, though this activity increases (P < 0.05) with time of frozen storage, it is possible, regardless the time of refrigerated storage, to obtain a high level of success (96.5% of correct identifications) in distinguishing fresh (HADH < 65) from frozen (HADH > 69) frog meat.
12

Indignidade e deserdação

Torrano, Luiz Antônio Alves 26 October 2012 (has links)
Made available in DSpace on 2016-04-26T20:21:22Z (GMT). No. of bitstreams: 1 Luiz Antonio Alves Torrano.pdf: 964844 bytes, checksum: 9a2ea0ad573941dd96af7c44983dec6f (MD5) Previous issue date: 2012-10-26 / In the light of the current code, other relevant laws, and notwithstanding the classical doctrine, the aim of the present work is to set the limits and consequences of the institution of the unworthiness and disinheritance, with which, far from any disregard to ancient teachings, a new approach demanded by the social vision that one must have nowadays must be given. Hence, this work is divided into chapters, in which, since the very beginning, one studies the historical aspects of the legal succession, the indignity and the disinheritance in the country&#8223;s doctrine and the alien legal compilation, from which a new appraisal regarding the concept and the legal nature of these institutions is derived, leaving out the doctrine that foresees them as a civil sanction, or even as an inability to have them as mere absence of legitimacy to inherit or receive some legacy. Moreover, their similarities and differences, the causes that attempt the exclusion of succession as well as their effects which in some cases come from the new family law that grants marriage and homosexual affective stable unions are pointed out. Afterwards, the destination of the inheritance properties and the acts performed by those excluded are also considered in this work. In the study of the necessary exclusion, apart from discussing the active and passive legitimacy; implicit or explicit forgiveness given by the legatee to the successor is also focused on, as well as the prescription of the intention to exclude the heir or the inheritor / O presente estudo tem por principal escopo fixar, à luz do vigente CC e demais legislações pertinentes, sem olvidar a doutrina clássica, os lindes e as consequências dos institutos da indignidade e deserdação, com o que, afastada qualquer preterição aos vetustos ensinamentos, se pretende dar-lhes novo contorno, tal como exigido pela visão social que acerca deles hoje se deve ter. Para tanto, este trabalho é dividido em capítulos, nos quais, desde logo, se estudam os aspectos históricos do direito sucessório, assim como a indignidade e deserdação na doutrina pátria e nos ordenamentos jurídicos alienígenas, do que deriva uma nova concepção a respeito do conceito e natureza jurídica desses institutos, abandonando-se a doutrina que os vê como sanção civil ou, mesmo, incapacidade, para tê-los como mera ausência de legitimidade para herdar ou receber legado. Ainda, apontam-se as suas semelhanças e diferenças, as causas que ensejam a exclusão da sucessão, bem como os seus efeitos, advindos, em alguns casos, do novo direito de família, que admite o casamento e a união estável homoafetivos. Após, abordam-se a destinação dos bens sucessórios e os atos praticados pelo excluído. No estudo da necessária ação de exclusão, além de discorrer sobre a sua legitimidade ativa e passiva, também se enfocam o perdão, expresso ou tácito, dado pelo hereditando ao sucessível, bem como a prescrição da pretensão de se excluir o herdeiro ou o legatário
13

[pt] O CONTRATO DE DOAÇÃO NO ÂMBITO DO DIREITO DAS SUCESSÕES / [en] THE DONATION CONTRACT IN THE INHERITANCE LAW

LEONARDO RIBEIRO DA LUZ FERNANDES 06 February 2023 (has links)
[pt] A sucessão causa mortis é um fenômeno jurídico do qual nenhum ser humano poderá escapar. Assim, organizar a própria sucessão é um gesto importante, que em geral traz maior utilidade aos bens que fazem parte do acervo patrimonial e maior conforto aos sucessores. Dentro dessa premissa, o presente trabalho busca tratar do contrato de doação e sua relação com direito das sucessões, seja a partir da lógica de uma sucessão planejada, seja diante de situações problemáticas em que as liberalidades são realizadas sem a roupagem jurídica de um contrato de doação. O último capítulo do trabalho trata, por sua vez, das doações e seus desdobramentos para depois da abertura da sucessão, cuidando em especial ao instituto jurídico da colação e das hipóteses de exclusão do dever de colacionar / [en] The causa mortis succession is a legal phenomenon from which no human being can escape. Thus, organizing the succession itself is an important gesture, which in general brings greater utility to the assets that are part of the heritage and greater comfort to the successors. Within this premise, the present work seeks to deal with the donation contract and its relationship with succession law, whether from the logic of a planned succession, or in the face of problematic situations where liberalities are carried out without the legal guise of a contract of Donation. The last chapter of the work deals, in turn, with donations and their consequences for after the opening of the succession, paying special attention to the legal institute of collation and the hypotheses of exclusion from the duty to collate.
14

Estudo comparado do regime jur??dico da tributa????o do imposto sobre a heran??a e doa????es: ITCMD brasileiro com a pr??tica de outros pa??ses

Chaib, Fl??vio 12 December 2016 (has links)
Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-08-10T14:03:55Z No. of bitstreams: 1 FlavioChaibDissertacao2016.pdf: 1883384 bytes, checksum: 8b9e010f2b7d3542ecb5e2f93914e648 (MD5) / Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-08-10T14:04:05Z (GMT) No. of bitstreams: 1 FlavioChaibDissertacao2016.pdf: 1883384 bytes, checksum: 8b9e010f2b7d3542ecb5e2f93914e648 (MD5) / Made available in DSpace on 2017-08-10T14:04:05Z (GMT). No. of bitstreams: 1 FlavioChaibDissertacao2016.pdf: 1883384 bytes, checksum: 8b9e010f2b7d3542ecb5e2f93914e648 (MD5) Previous issue date: 2016-12-12 / The tax on transmissions based on death and donation (ITCMD), in Brazil, despite being one of the oldest taxes, has recently aroused interest in doctrine. The recent increase and progression in the rates practiced by the States, the improvement in inspection techniques and the need for an efficient succession planning were the factors that contributed the most to the study of lawyers. Thus, exploratory, bibliographical and documentary research, based on the countries in which the highest rates exist, the analysis of the national tax structure and Piketti's research on the flow of inheritance, we verify the main aspects of the hypothesis of incidence of ITCMD on these countries and is compared with those applied in Brazil and the recommendations are made in the legal-tax model for the ITCMD. This confirms the inefficiency of the ITCMD tax regime in Brazil, which does not meet the current economic and social model, and points to a current tax regime as one of the lowest average rates, base for calculation, impersonality in the rules of passive subjection, complexity in the transfer of companies in succession by inheritance or donation, uniqueness in the rules for donations and inheritance and the risk of international double taxation. This shows the need for changes in the structure of Brazilian taxation, in which there is a concentration of revenues to the Union, and it is possible, ITCMD taxation to be an instrument of public policies for the modification of social inequalities and with great Collection potential, considering the data of the economy. / O imposto sobre transmiss??es causa mortis e doa????o (ITCMD), no Brasil, apesar de ser um dos impostos mais antigos, passou recentemente a despertar o interesse pela doutrina. A recente eleva????o e progressividade nas al??quotas praticadas pelos Estados, a melhoria nas t??cnicas de fiscaliza????o e a necessidade de um planejamento sucess??rio eficiente foram os fatores que mais contribu??ram para o aprofundamento do estudo pelos operadores do direito. Assim, a pesquisa explorat??ria, bibliogr??fica e documental, utilizando como base os pa??ses nos quais existem as maiores al??quotas, a an??lise da estrutura tribut??ria nacional e a pesquisa de Piketti sobre o fluxo das heran??as, verifica-se os principais aspectos da hip??tese de incid??ncia do ITCMD desses pa??ses e compara-se com os aplicados no Brasil e faz-se as recomenda????es no modelo jur??dico-tribut??rio para o imposto de transmiss??o causa mortis e doa????es ??? ITCMD. Dessa forma, confirma-se a inefici??ncia no regime de tributa????o do ITCMD no Brasil, no qual n??o atende ao atual modelo econ??mico e social, aponta-se para um regime de tributa????o atual como uma das menores al??quotas m??dia, a dificuldade quanto a avalia????o da base c??lculo, a impessoalidade nas regras de sujei????o passiva, a complexidade na transmiss??o de empresas na sucess??o por heran??a ou doa????o, a unicidade nas regras para doa????es e heran??a e o risco de dupla tributa????o internacional. Da??, demonstra-se a necessidade de mudan??as na estrutura de tributa????o brasileira, na qual verifica-se uma concentra????o de receitas ?? Uni??o, e que ?? poss??vel, a tributa????o do ITCMD ser um instrumento de pol??ticas p??blicas para modifica????o das desigualdades sociais e com grande potencial arrecadat??rio, considerando os dados da economia.
15

Etude des changements biochimiques post mortem dans le muscle des volailles. Contribution au determinisme de l'amplitude de la diminution du pH

El Rammouz, Rabih 12 May 2005 (has links) (PDF)
L'objectif de ce travail est de contribuer à l'étude des mécanismes biochimiques responsables de l'amplitude de la diminution du pH post mortem dans le muscle pectoral des volailles. Le travail repose sur l'hypothèse selon laquelle la variabilité de l'activité de l'AMP désaminase (AMP, Adénosine MonoPhosphate), enzyme responsable de la désamination progressive de l'AMP en IMP dans le muscle post mortem, explique une part importante de la variation du pH ultime (pHu). En effet, l'AMP est un co-facteur de certaines enzymes de la glycogénolyse et de la glycolyse. Sa disparition dans le muscle post mortem entraîne donc une inactivation de ces voies métaboliques et de fait, un arrêt de la chute du pH. La première expérience réalisée chez la dinde (souche commerciale BUT9) permet de préciser 1) le rôle important du pHu dans le déterminisme des qualités organoleptiques et technologiques de la viande dans une situation expérimentale où l'on peut assurer que l'effet du pHu et du développement des défauts de type PSE (pale, soft and exudative) ne sont pas confondus et 2), la faible liaison entre le niveau des réserves énergétiques du muscle au moment de l'abattage (glycogène) et le pHu (r= -0.44, p <0.01, n= 64). La seconde étude montre que la liaison entre la concentration de glycogène à l'abattage dans le muscle pectoral et le pHu est significative chez les poulets Label à croissance lente et chez les poulets 'lourds' à croissance rapide (plus de 50 % de la variance du pHu expliqués), mais pas chez les poulets Standard à croissance rapide. Les poulets Standard présentent le pHu et l'activité de l'AMPd les plus élevés, comparés aux poulets Label et lourds. Néanmoins, les résultats ne permettent pas de confirmer clairement, et de manière définitive, l'hypothèse concernant le rôle de l'AMPd dans le déterminisme du pH ultime. En effet, la relation entre l'activité de l'AMPd et le pHu n'est pas significative intra-type génétique, mais seulement lorsqu'elle est calculée sur l'ensemble des animaux (r= 0.32, p <0.01, n= 90). Dans la troisième expérience, le modèle poulet (Standard vs Label) est conservé mais un facteur de variation potentiel et supplémentaire de l'amplitude de la chute du pH est introduit (mise à jeun avant l'abattage). Dans le but d'identifier d'autre protéines potentiellement impliquées dans le déterminisme du pHu, l'approche enzymatique est élargie à une approche plus globale de l'étude du protéome musculaire sur un souséchantillon d'animaux présentant des pHu différents pour un niveau de glycogène à l'abattage similaire. Dans ce sous-échantillon et chez les poulets Standard seulement, la liaison entre le pHu et l'activité de l'AMPd est forte (r= 0.77, p <0.01, n= 10). L'analyse du protéome montre une différence d'expression nette entre les deux groupes de poulets Label (pH bas et pH élevé pour une même concentration de glycogène) pour une enzyme clé de la biosynthèse de l'IMP et des nucléotides puriques (phospho-ribosyl-pyrophosphate synthétase; PRS1), une voie métabolique dans laquelle l'AMPd est impliquée. Ce dernier point, s'il ne milite pas directement en faveur de l'implication de l'AMPd, suggère toutefois que cette voie métabolique pourrait intervenir dans les mécanismes expliquant la variabilité du pH ultime.
16

Dědická smlouva a darování pro případ smrti / Inheritance contract and donation mortis causa

Salač, Josef January 2020 (has links)
Inheritance contract and donation mortis causa Abstract This thesis presents, defines and examines two institutes of obligation-inheritance law, namely the inheritance contract and donation mortis causa, in the Czech law. Author deals with the most burning issues which are associated with these legal institutes. Thesis is divided into ten main parts. Each part is being divided into chapters and subchapters then. The first part aims to provide a brief introduction to the law of inheritance. Parts two to five are oriented to the historical genesis with a main focus to the present domestic legislation. Attention is also devoted to special regulations of the inheritance contract of spouses and registered partners. The sixth part presents, defines and puts the institute of donation mortis causa into the historical context. Donation mortis causa is a subject of the research in the Roman law and especially in the Czech law. Thesis analyzes donation mortis causa in both of its modalities occuring in the Czech law. The part seven deals with the Roman-law institute quarta Falcidia, due to its relations with the inheritance contract, donation mortis causa and legacies. The part eight is focused on the issues related to the inheritance contract and donation mortis causa with international element. Attention of this...
17

Darování pro případ smrti / Donation mortis causa

Drachovský, Ondřej January 2019 (has links)
Donation mortis causa Abstract Inheritance law, in its broader concept donation mortis causa falls, is being referred to as the hearth of civil law since it interconnects both proprietary (contractual) and personal (family) aspects. Czech civil law recodification meant significant change of inheritance law legislation, including renaissance of wide range of legal institutions including donation mortis causa. This thesis aims to comprehensively and critically assess legal regulation of donation mortis causa in the Czech Civil Code. The emphasis is primarily put on problematic aspects of this regulation. The submitted thesis endeavours to find answer to the question of practical usability of the donation mortis causa. Its author attempts to provide a reasonable interpretation of provisions of lex lata concerning the subject matter of this thesis. The solution of the most serious legislative problems is proposed within the summary of the submitted text. As for the structure, this diploma thesis is divided into six parts, with each part being split in chapters and sub-chapters. The first part depicts the genesis and further evolution of the legal institution of donation mortis causa. The second part defines the terms fundamental for the thesis. This part also includes the answer to the ancient question, how to...
18

Ärvdabalken 7 kap. 4 § : En analys av en ständigt relevant – om än aningen förbisedd – bestämmelse inom svensk arvsrätt / The Inheritance Code Chapter 7 Section 4 : An Analysis of an Ever Relevant – Albeit Slightly Overlooked – Provision in Swedish Inheritance Law

Muhieddine, Sara January 2023 (has links)
No description available.
19

Unlocking your digital legacy : A perspective on immortality through our digital traces

Rapakoulia, Klio January 2019 (has links)
Every day, we use technology. Online interactions leave traces and traces serves as portals into different aspects of our personalities, or how we want to be perceived by others. We are encouraged to record and express everything, from our most important moments to the least. However, the digital tools we use privilege only the moment, not the long term. They also tend to make everything feel equally important, thus giving us no incentive to go through our digital traces and decide what has lasting meaning and should be preserved and what we would like to be forgotten.The fabric of our lives is intertwined with our digital traces. What happens to them after the end of our lives? Just as our physical things live on past us, sometimes becoming a part of the lives of our family and friends this will surely be true for our data.How might we curate our digital legacy?
20

O imposto sobre transmissão causa mortis de quaisquer bens ou direitos: regra-matriz de incidência, isenção, lançamento, decadência e prescrição

Prado, Clayton Eduardo 25 October 2007 (has links)
Made available in DSpace on 2016-04-26T20:26:00Z (GMT). No. of bitstreams: 1 Clayton Eduardo Prado.pdf: 531979 bytes, checksum: e2b1fd0112e75ea983f01de2f00c951a (MD5) Previous issue date: 2007-10-25 / The study concerns about the inheritance taxation and intends to construct its basic rule of incidence, from the examination of the constitutional rules that discipline this tax, identifying the two equations that compose it: the antecedent (hypothesis tax), describing its material, spatial and temporal criteria; and the consequence (legal relationship tax), identifying its personal (active and passive subject) and quantitative (aliquot and taxable base) criteria. At the second moment, it examines the Law n. 10.705/2000 of the São Paulo State to verify if it is compatible with the constitutional profile of this tax. Further on, the São Paulo legislation comes back to be the focus, to analyse the tax exemption phenomenon. Later, it concerns about the tax assessment, evidencing the peculiar aspects of this tax. The final topic intends to face two intricate questions: the decadence and the prescription of the ITCM / O trabalho trata do imposto sobre transmissão causa mortis de quaisquer bens ou direitos (ITCM) e tem entre seus objetivos construir a sua regra-matriz de incidência, a partir do exame das normas constitucionais que disciplinam esse tributo, identificando as duas equações que a compõem: o antecedente (hipótese tributária), descrevendo os seus critérios material, espacial e temporal; e o conseqüente (relação jurídica tributária), identificando os seus critérios pessoal (sujeitos ativo e passivo) e quantitativo (base de cálculo e alíquota). Construída a regra-matriz de incidência tributária, examina as normas da Lei n. 10.705/2000 do Estado de São Paulo, objetivando verificar em que medida elas são compatíveis com o perfil constitucional desse tributo. A seguir, a legislação paulista volta a ser o foco, com a finalidade de se analisar o fenômeno da isenção do imposto sobre transmissão causa mortis. Posteriormente, trata do lançamento tributário do ITCM, constatando os traços peculiares a esse tributo, sobretudo quando apurado no âmbito de processos judiciais. O tópico final visa enfrentar duas intrincadas questões: a decadência e a prescrição do ITCM, onde se verifica, igualmente, que esse imposto possui singularidades decorrentes da sua forma de apuração

Page generated in 0.033 seconds