Submitted by Cassius Vinicius de Carvalho (cassius.carvalho@garrigues.com) on 2018-04-24T12:47:07Z No. of bitstreams: 1 Dissertação Cassius Vinicius de Carvalho-23-04-2018-final.pdf: 1533912 bytes, checksum: d74c934947204f5eac8bb4e696ce97e1 (MD5) / Approved for entry into archive by Thais Oliveira (thais.oliveira@fgv.br) on 2018-04-24T18:29:50Z (GMT) No. of bitstreams: 1 Dissertação Cassius Vinicius de Carvalho-23-04-2018-final.pdf: 1533912 bytes, checksum: d74c934947204f5eac8bb4e696ce97e1 (MD5) / Approved for entry into archive by Suzane Guimarães (suzane.guimaraes@fgv.br) on 2018-04-25T14:00:22Z (GMT) No. of bitstreams: 1 Dissertação Cassius Vinicius de Carvalho-23-04-2018-final.pdf: 1533912 bytes, checksum: d74c934947204f5eac8bb4e696ce97e1 (MD5) / Made available in DSpace on 2018-04-25T14:00:22Z (GMT). No. of bitstreams: 1 Dissertação Cassius Vinicius de Carvalho-23-04-2018-final.pdf: 1533912 bytes, checksum: d74c934947204f5eac8bb4e696ce97e1 (MD5) Previous issue date: 2018-04-02 / A presente pesquisa propõe-se a contribuir com o estudo prático da extrafiscalidade no Direito Tributário brasileiro, com foco nas medidas extrafiscais adotadas pelo Poder Público no âmbito do setor automotivo, para o período compreendido de 2009 a outubro de 2017. Mais especificamente, o objetivo da pesquisa está adstrito à análise quanto ao nível de efetividade das normas preponderantemente extrafiscais, que suportaram a desoneração do IPI para o setor automotivo no período em exame. Inicialmente, buscou-se compreender o instituto, a partir do histórico das teorias de intervenção do Estado na perspectiva da extrafiscalidade para, a partir daí percorrerem-se os seus contornos jurídico-tributários, espécies, instrumentos de controle e abordagem no direito comparado. Subsequentemente, foi estudada, a importância do setor automotivo para o desenvolvimento econômico brasileiro, desde o início do século passado, para, por fim, analisarem-se os reflexos e o nível de efetividade das normas preponderantemente extrafiscais no bojo da pesquisa. A relevância do tema e a hipótese de pesquisa comprovaram-se no decorrer do texto, com a conclusão de que as normas preponderantemente extrafiscais não surtiram, em sua totalidade, para o caso em análise, os reflexos almejados pelo Poder Público – e igualmente esperados pelo contribuinte. / The purpose of the present research is to contribute to the practical study of the non-fiscal purpose tax law from a Brazilian tax perspective, with focus on the non-fiscal purpose tax laws that were introduced by the Public Sector in the context of the automotive segment, for the period from 2009 until October, 2017. More specifically, the objective of the research is restricted to the analysis of the level of effectiveness of the non-fiscal purpose tax laws that supported the decrease of the IPI in the automotive sector, for the period under analysis. Initially, the non-fiscal purpose tax law institute was comprehended with the support of the historic of the economic theories of intervention, and, as from this point on, the institute was studied in the context of its legal-tax aspects, types, instruments of control and approach in the comparative law. Subsequently, the research was centralized in the study of the relevance of the automotive sector in the development of the Brazilian economy, since the beginning of the last century. Finally, the reflexes and the level of the effectiveness of the non-fiscal purpose tax laws in the context of the automotive sector were evaluated. The relevance of the theme and the hypothesis of research were proved along the text, with the conclusion that the non-fiscal purpose tax laws did not reach, in its totality, for the case under analysis, the effects desired by the Public Sector - and expected by the taxpayers.

Sedan 1973 då anläggningslagen (1973:1149) (AL) infördes har delägare i gemensamhetsanläggningar haft möjligheten att själva inträda i anläggningen genom en överenskommelse enligt AL 43 §. Denna överenskommelse måste godkännas av Lantmäteriet och används för att undvika att behöva göra en kostsam och tidskrävande omprövning av hela anläggningen enligt AL 35 §. 1998 infördes även AL 42 a §, vilket gav lantmätarna möjlighet att ta beslut om inträde för ny-/ombildad fastighet i en befintlig gemensamhetsanläggning under förrättningar. Båda paragraferna fungerar som åtgärder som kan användas istället för en omprövning. En överenskommelse är att föredra i dessa typer av förrättningar, men det billigaste och snabbaste alternativet skall alltid användas. Syftet med arbetet är kartlägga om det finns regionala skillnader i tillämpningen av AL 42 a § och 43 §, eventuella skäl för varför detta sker, samt analysera om detta överensstämmer med praxis och vad som står i förarbeten. Arbetet skall även ge en mindre inblick i hur ersättningsfrågan har hanterats i de olika förrättningarna, samt vilka typer av gemensamhetsanläggningar som behandlas. En kombination av juridisk och kvantitativ metod har använts med ett mindre inslag av kvalitativ metod. Kvantitativ metod för att samla in akterna och numeriskt jämföra akternas tillämpning i olika län. Juridisk metod för att tolka hur paragraferna skall tillämpas, och den kvalitativa användes i ett mailutskick för att få mer styrka till slutsatsen. Samtliga akter mellan 1998-2014 som använt AL 43 § eller 42 a § i elva län har inkluderats i statistiken. Av dessa akter har 221 granskats närmare för att svara på frågor om ersättningsskyldighet, typ av anläggning och förvaltningsform. Resultatet visade en stor variation i paragrafanvändningen mellan länen och även olika svar på mailutskicket från kommun till kommun. Exempelvis visade det sig att i 69 % av förrättningarna i Västra Götalands län mellan 1998-2014 har AL 43 § tillämpats, medan i Stockholms län har AL 42 a tillämpats i 66 % av de undersökta förrättningarna. Lantmätarna i kommunerna i dessa län uppgav helt olika skäl för varför de arbetar på detta vis. Göteborgs lantmäterikontor säger att de önskar främja samförstående (och därmed överenskommelser), medan Stockholms kommun sade kort att allt beror helt på omständigheterna. Ersättning i förrättningarna visade sig vara ovanligt, endast 26 % av åtgärderna var ersättningsskyldiga oavsett paragraf. Den vanligaste samfällighetstypen i undersökningen var vägsamfälligheter, som var med i 70 % av granskade akter. Den vanligaste åtgärden var inträden med 81 % och den vanligaste förvaltningsformen var föreningsförvaltning med 85 %. Skälen till varför regionala skillnader existerar är ännu inte helt kartlagt. Den insamlade data tyder på att vissa kommuner inom länen har en form av tradition i deras arbetsmetoder, vilket leder till att en av paragraferna tillämpas oftare. En undersökning med en mer kvalitativ inriktning; fokus på intervjuer med lantmätare och enkäter till de olika lantmäterikontoren behöver göras för att säkerställa detta. / Since 1973, when the Swedish equivalent to the joint facilities act (anläggningslagen [AL] 1973:1149) was signed into law, co-owners of jointly owned facilities have had the ability to enter, exit or change their properties share in these facilities by themselves through a mutual agreement. This agreement must be approved by the Swedish National Land Survey (Lantmäteriet), and is used for avoiding an otherwise necessary, though costly and time consuming, reappraisal of the entire facility, in accordance with AL § 35. In 1998 AL was changed to include § 42 a, which now allowed surveyors to decide who should enter, exit or change shares. This is done within a land survey ordinance and only for pre-existing joint facilities. Both sections of the law act as measures used instead of reappraisals. Usually, an agreement between property owners is the preferred method during land surveys, but Swedish law dictates that the cheapest, most efficient alternative is to be chosen at all times. The purpose of this essay is to map out whether or not there are any regional differences in the usage of § 42 a and § 43, as well as any potential reasons as to why this happens. The essay is also meant to give a glimpse into if the co-owners of these facilities are reimbursed, as well as what type of joint facilities are usually subjected to these changes in members and shares. The bulk of this investigation has been done using a combination of quantitative research and legal methodology, with some elements of qualitative research. All executory acts containing a decision based on § 43 or § 42 a between 1998 and 2014 from 11 counties have been included in the resulting statistics. Out of these acts, 221 of them have been subjected to closer investigation in order to answer questions relating to reimbursement and facility management, as well as type of joint facility. The results show a large difference in what section is favoured by what county, as well as differing approaches to these sections between municipalities. As an example, 69 % of all executory acts in Västra Götaland between 1998 and 2014, where these sections where applied, used § 43. Meanwhile, In Stockholm County, 66 % of the acts within the same time period applied § 42 a. The surveyors in the municipalities within the counties gave entirely different reasons for why they work in the manner of which they do: Surveyors in Gothenburg claims that they wish to "encourage understanding" (and therefore agreements), meanwhile, surveyors in Stockholm claimed that all they do depends upon the specific circumstances of the case in question. Reimbursements were deemed unusual, only 26 % of all acts contained demands for it, regardless of which section was used. The type of joint facility was also very uniform, 70 % of them were primarily formed to manage jointly owned roads. The reasons for why these regional differences occur are still unclear. The suspicion is a tradition within each county, where different cultures within the offices dominate and result in different approaches to each section of the law. A larger investigation into the matter with a greater focus on qualitative research, interviews with surveyors and inquiries into different surveying offices is needed to confirm this.