Esta pesquisa analisa a tributação das operações com valores mobiliários, sob a perspectiva de uma teoria da norma de competência tributária e do processo de positivação do direito. O estudo limita-se à investigação das hipóteses de ausência de competência tributária na tributação de uma suposta renda gerada nas operações com valores mobiliários, ocorridas no mercado financeiro e de capitais, bem como nos conflitos interpretativos relativos à tributação dos impostos incidentes sobre as diversas operações financeiras existentes no sistema financeiro nacional. Com base nas premissas adotadas à luz de uma teoria da competência tributária e do processo de positivação do direito, o trabalho conclui que significativa parte das normas gerais e abstratas relativas à tributação do imposto sobre a renda, no mercado financeiro e de capitais, são inválidas, em função de uma sanção, causada pela ausência de diálogo entre a norma geral e abstrata e a respectiva norma de competência. Sobre os conflitos interpretativos de incidências normativas, o trabalho conclui que algumas normas individuais e concretas relativas à tributação das distintas operações do sistema financeiro nacional deverão ser sancionadas com a pena de nulidade, em razão da ocorrência de erro de fato no processo de positivação. O mecanismo para identificar a invalidade da norma, no caso da tributação do imposto sobre a renda, e do erro de fato, na tributação das diversas operações do sistema financeiro, é a busca pela natureza jurídica da operação, mediante a utilização dos critérios trazidos pela lei. / The securities transactions taxation, under the perspective of the taxing power rule as well as under the rules incidence process is the main aim of this research. The study is limited to the investigation of the hypotheses of absence of taxing power in the income taxation, triggered by such transactions, occurred in the financial and capital markets. In addition, it investigates potential interpretive conflicts related to the levy of the existing different taxes concerning operations occurred in national financial system. Based on the assumptions with respect to the theory of the taxing power rule and the rules incidence process, the paper concludes that most general and abstract rules related to the taxation of the income tax in the financial and capital markets are invalid due to a legal system penalty, caused by the absence of dialogue between the general and abstract rule and its taxing power rule. On interpretive-normative conflicts issues, the paper concludes that some individual and specific rules concerning the taxation of the different transactions of the financial system should be punished with the penalty of nullity, due to the occurrence of a mistake in the facts interpretation. The suggested mechanism to identify the invalidity of the rule in the income taxation as well as to identify the mistake in the facts review in the diverse hypotheses of the financial system taxation is the search for the legal nature of the transaction, using exclusively the criteria posed by law.

La question à laquelle ce travail tente de répondre est la suivante: l'intérêt d'assurance doit-il être considéré comme un élément constitutif de la déclaration initiale du risque en assurance de dommages? Notre hypothèse de travail dans ce contexte est que l'intérêt doit être déclaré dans la mesure où il constitue un risque moral. Afin de soutenir notre argumentation, nous avons divisé notre étude en deux parties. Premièrement, nous avons examiné toutes les facettes de l'intérêt d'assurance. Tout d'abord son historique, ensuite sa définition et enfin l'interprétation qu'en ont donnée les tribunaux au fil des ans. Puis, nous avons fait de même avec la notion de déclaration initiale de risque. Plus particulièrement, nous avons examiné les conséquences d'une brèche à l'obligation de l'assuré à l'étape de la formation du contrat. Les conclusions que nous avons tirées de cette analyse sont les suivantes: 1. Il existe toujours un questionnement quant au moment précis où l'assuré doit remplir son obligation de détenir un intérêt d'assurance. L'intérêt d'assurance pourrait être examiné uniquement à l'arrivée du sinistre, alors que la déclaration initiale de risque doit être examinée au moment de la souscription de l'assurance; 2. Les différents intérêts qu'une personne peut avoir dans un bien n'influent pas directement sur le risque assurable, contrairement à la déclaration initiale qui sert justement à circonscrire le risque. Cette conclusion est par ailleurs conforme à l'historique de l'exigence de l'intérêt lui-même, quoique certains jugements affirment le contraire; 3. L'intérêt d'assurance peut être modifié en cours de contrat sans entacher la validité du contrat alors que la déclaration initiale de risque ne peut être modifiée sans encourir le risque de voir la prime d'assurance augmentée ou le risque d'assurance refusé: 4. Par contre, l'intérêt particulier qu'une personne détient dans une chose peut constituer un risque subjectif accru pour l'assureur dans certaines circonstances. / This work tries to answer one question: should the insurable interest be an element of the initial declaration of risk? Our main hypothesis is to prove that the interest must be declared when it constitutes a moral risk. To support our opinion, we divided our argument in two parts. The first one is dedicated to the insurable interest : its definition, its history and its interpretation given by the court through the years. ln the second part, we discuss the representation of risk. Particularly, we examine the consequences of a breach in the insured's obligation to divulgate ail the pertinent information to the insurer. Our conclusions are the following : 1. An interrogation still exists concerning the insured's obligation of having an insurable interest at the moment of the loss or also at the signing of the contract. Some authors consider that the insurable interest has to exist only at the loss; 2. The different interest which a person can have should not influence directly the risk, contrarily to the initial declaration which is used to identify and Iimit the risk. This conclusion is conform to the historie background of the insurable interest; 3. The insurable interest can be modify without changing the validity of the contract. On the contrary, the initial declaration of risk can not be modified without a raise in the premium or a refusaI; 4. The particular interest detained by an individual can constitute an increased subjective risk for the insurer in certain circumstances. / "Mémoire présenté à la Faculté des études supérieures en vue de l'obtention du grade de maîtrise en droit (LL.M.)"

The validity and efficacy of the labor contract as well as cases of nullity and defeasibility import an analysis of scopes of the supplementary application of Civil Code taking into account the peculiarities of Labor Law. Labor contract, while legal business has as regulatory framework to the regulations of Civil Code but it is necessary to determine, in each case, whether to apply fully this normative body, or modulate its supplemental application, or simply conclude that it doesn’t result compatible its regulation due to the special nature of labor relations. Specifically, this issue will be analyzed from cases of nullity and defeasibility of the labor contract. / La validez y eficacia del contrato de trabajo así como los supuestos de nulidad y anulabilidad importan un análisis de los alcances de la aplicación supletoria del Código Civil teniendo en cuenta las peculiaridades del Derecho del Trabajo. El contrato de trabajo, en tanto negocio jurídico, tiene como marco de regulación a las disposiciones del Código Civil pero es necesario apreciar, en cada caso, si corresponde aplicar plenamente este cuerpo normativo, o modular su aplicación supletoria, o simplemente concluir que no resulta compatible su regulación por la naturaleza especial de las relaciones laborales. Especialmente, este tema será analizado a partir de los supuestos de nulidad y anulabilidad del contrato de trabajo

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.

With this study the status of “non-fixed indefinite” in the service of the government workers is analyzed. The “no permanent fixed” are those workers who although initially had a temporary contract with an administration, it has become indefinite due to irregularities thereof. Analyze how Spanish jurisprudence has tried to strike a balance between labor interests (of job security) and public (the constitutional principles of equality, merit and ability in access to public service). / Con este estudio, se analiza la situación jurídica de los trabajadores “indefinidos no fijos” al servicio de las Administraciones Públicas, es decir, aquellos que si bien, inicialmente, tenían un contrato de carácter temporal, éste se ha convertido en indefinido como consecuencia de las irregularidades del mismo. Analizaremos, cómo la jurisprudencia española ha intentado establecer un cierto equilibrio entre los intereses laborales (de estabilidad en el empleo) y los públicos (los principios constitucionales de igualdad, mérito y capacidad en el acceso a la función pública).

This paper explains how the notion of economic duress is understood in different legal regimes of Civil Law and Common Law. This way, the author first addresses the concept of economic duress from a restrictive sense (as a defect of consent) and, later, develops the concept from a wider perspective (taking into account an objective economic imbalance). / El presente artículo explica cómo se entiende la noción de violencia económica en diversos ordenamientos jurídicos tanto del Civil Law como del Common Law. Así, el autor aborda primero el concepto de violencia económica en un sentido restringido (como vicio del consentimiento), y posteriormente lo desarrolla desde una perspectiva más amplia (tomando en cuenta un desequilibrio económico objetivo).

Les situations péri-contractuelles se caractérisent par le fait qu'une tierce personne a réalisé des prestations au profit d'une personne publique en l'absence de contrat valide. Le prestataire ne peut réclamer le paiement du service rendu à la collectivité en invoquant les obligations résultant de l'accord qu'il a passé avec l'Administration. Pour sa part, la personne publique ne bénéficie d'aucune garantie contractuelle, ou post-contractuelle, au titre des malfaçons affectant l'ouvrage livré. Afin de garantir les divers intérêts en présence, le juge administratif a progressivement élaboré une solution juridique équitable, qui permet de régler le déséquilibre entre les situations financières des parties, en combinant les fondements de responsabilité, soit quasi-contractuelle, soit quasi-délictuelle. L'indemnité d'enrichissement sans cause permettra ainsi de couvrir l'ensemble des dépenses que le prestataire a utilement exposées au profit de la personne publique et une indemnisation complémentaire pourra lui être accordée afin de compenser le manque à gagner qu'il a subi du fait de l'inexistence d'un contrat. De plus les dommages résultant pour la personne publique, de la livraison d'un ouvrage non conforme à sa destination, pour avoir été construit en méconnaissance des règles de l'art, ouvrent droit à réparation sur le fondement de la responsabilité quasi-délictuelle des entreprises / The situations peri-contract are characterized by the fact that a third person realizes services for the benefit of a public person in the absence of valid contract. The person receiving benefits cannot demand the payment of the service provided in the community by calling upon the obligations resulting from an agreement spent with the Administration. The public person does'nt benefit from any contractual guarantee, or post-contractual, in conformance for the faults affecting the delivered work. To guarantee the diverse interests in presence, the administrative judge gradually developes a legal solution which enables to adjust the imbalance between the financial situations of the parts by combining the foundations of quasi-contractual or quasi-delictual responsibility. The compensation of enrichment without cause will in that way allows to cover the total expense that the person receiving benefits usefully exposed for the benefit of the public person and a complementary compensation can be granted to him to compensate for the loss of income which he suffered because of the absence of contract. More the damage resulting for the public person, of the delivery of a work not in compliance with its destination, to have been built in misunderstanding of the rules of the art, opens straight ahead to repair on the foundation of the quasi-delictual responsibility of companies

Central point of the thesis at hand is the effort to clarify legal consequences arising out of the conclusion of the usurious contract. Its primary aim is to determine whether the usurious contract is voidable or rather null and void and whether it is possible to uphold the usurious contract either by applying the concept of partial invalidity or by judicial balancing of the grossly disproportionate considerations arising out of the usurious contract. This thesis is structured into two parts. The first chapter of the first part briefly introduces paradigms of the rules related to the usury. The second chapter analyzes individual characteristics of the usury. In the third chapter author argues for the possibility to review the contracts (showing the disproportion of considerations, defects of the abused's will and the element of abuse, however, not fulfilling all the characteristics of the usurious contracts due to narrow definition of the usury) by the good-manners-test. Second part of this thesis is divided into three chapters. The first chapter analyzes consequences resulting from the violation of the usury prohibition and their impact on the usurer's and the abused's legal position. This chapter also deals with the difficulties in terms of interpretation of rules governing invalidity of legal...

La théorie des nullités, telle qu'exercée aujourd'hui en Droit civil, souffre d'une grave incohérence tant dans sa conceptualisation que dans son application. Il serait adéquat de parler de "cumul de théories". Car, de toutes les théories qui ont été élaborées, nulle n'a réussi à s'imposer comme seule compétente à régir toute la matière, et aucune, en revanche, n'a été définitivement éradiquée de la pratique juridique. De l'inexistence, à la rescision, aux nullités relative, absolue, virtuelle, partielle, conventionnelle, unilatérale, les modules du système d'annulation s'entassent sans qu'ils constituent un ensemble homogène susceptible de former une théorie pertinente, digne de la réputation historique et mondiale du Code civil français. Dans le mouvement d'européanisation et de mondialisation de l'activité juridique et législative, d'une part, et à l'heure où le chantier de la réforme du droit des obligations et des contrats est lancé, d'autre part, il semble que seule une théorie de nullité débarrassée de toute classification astreignante et dogmatique saurait remédier aux difficultés que soulève l'inlassable variation des circonstances. Dans cette perspective, désencombrer la nullité nous amène à dépoussiérer le noyau de la théorie et à remettre en avant le principe du but de la loi. Ceci implique aussi un élargissement de l'imperium du magistrat pour faire valoir le but de la loi, soit pour assurer la sauvegarde de l'intérêt général ou de l'ordre public, soit pour renforcer la protection du contractant faible au contrat. / The theory of nullities, as exercised nowadays in civil Law, suffers from a severe incoherence as much in its conceptualization as in its applicafion. It would be adequate to talk of “accumulation of theories”. Since, of all the theories that have been elaborated, none has succeeded to impose itself as the only competent to cover the entire subject, and none, on the other side, has been definitely eradicated from the juridical practice. From the inexistence, to the rescission, to the relative, absolute, virtual, partial, conventional, unilateral nullities, the modules of the system of nullification accumulate without forming a homogenous set liable of forming an apt theory worth the historical and global reputation of the French civil Code. In light of the movement of Europeanization and globalization of the juridical and legislative activity from one part, and at the time when the site of the reform of the of the law of obligations and contracts has been launched, from the other part, it seems that only a theory of nullity free of any demanding and dogmatic classification would be able to remedy the difficulties arising from the tireless variation of circumstances. In this perspective, emancipating the nullity will lead us to dust the nucleus of the theory and put on forth the principle of the goal of the law. This also implies enlarging the “imperium” of the magistrate to emphasize the goal of the law, either to ensure the protection of the general interest or public order or to reinforce the protection of the contractor weak towards the contract.

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