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  • 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.
21

El principio de irretroactividad en derecho tributario

Macho Pérez, Ana Belén 08 April 2006 (has links)
El estudio de la retroactividad y de sus límites constituye un tema clásico y fundamental de Derecho tributario, sometido en la actualidad a un intenso debate, como demuestra la abundante jurisprudencia constitucional y europea existente sobre el tema. En este trabajo se lleva a cabo un análisis sistemático del principio de irretroactividad en Derecho tributario en los planos de la aplicación y la producción de normas tributarias - como regla general supletoria y como principio constitucional vinculante para leyes y reglamentos -, distinguiendo en función del carácter sustantivo, procedimental o sancionador de la norma. La investigación - de marcado carácter interdisciplinar y de Derecho comparado - se ocupa de la noción de retroactividad, el Derecho transitorio y los límites constitucionales a la retroactividad tributaria, completándose con un análisis de la retroactividad de actos y sentencias, con especial referencia a los efectos en el tiempo de las declaraciones de inconstitucionalidad de leyes tributarias.. / The study of retroactivity and its boundaries constitutes a classic and fundamental issue in Tax Law. Nowadays, this topic is subject to an intensive debate regarding how it proves the prolific constitutional and European case law related to the matter. This study carries out a systematic analysis of the non-retroactive principle in Tax Law, in the fields of application and production of tax norms - as a general supplementary rule and as a constitutional principle - whilst at the same time distinguishing between the substantive, procedural and penal character. The investigation (which has an interdisciplinary and internationally comparative law nature) deals with the retroactivity notion, grandfathering and with the constitutional boundaries of the tax retroactivity effect. Concurrently, the study is complemented with the analysis of the retroactivity of administrative acts and court decisions, with special reference to the temporal effects of the declaration of an anti-constitutional character of tax laws
22

O CONTROLE JUDICIAL DE CONSTITUCIONALIDADE DA DEMOCRACIA PARTICIPATIVA NA LEI DE INICIATIVA POPULAR: Um estudo de caso a partir do julgamento pelo Supremo Tribunal Federal da (in)constitucionalidade da Lei da Ficha Limpa em relação à presunção de inocência e à irretroatividade das leis

Guimarães Júnior, Juraci 30 April 2015 (has links)
Made available in DSpace on 2016-08-18T12:54:32Z (GMT). No. of bitstreams: 1 DISSERTACAO_JURACI GUIMARAES JUNIOR.pdf: 1228773 bytes, checksum: b734e287f93009610a0ea40190ad0ee2 (MD5) Previous issue date: 2015-04-30 / The possibility and intensity of judicial review of participatory democracy in the popular initiative bill from the judgment by the Supreme Court of the Brasil of LC 135-2010, Law of Clean Record. After dealing the concept and evolution of direct and representative democracy to participatory democracy. Analyze the contours of democracy in the Brasil Federal Constitution of 1988 and the tension between democracy and the rule of law. Discuss to the various theoretical approaches to democratic deliberative aspects proceduralists and substantialists. The second step is to describe the political rights as fundamental rights, its concept, features and restrictions procedure. In a third step we discuss the legitimacy of judicial review in a democracy, addressing the various existing currents and contextualizing the legal reality and brazilian politics. Finally, it explains on the LC 135-2010, its participatory democratic formation and critically analyzes the reasons for the decision of the Brasil Supreme Court which ruled their (in) constitutionality. / A possibilidade e intensidade do controle judicial da democracia participativa no projeto de lei de iniciativa popular, a partir do julgamento pelo Supremo Tribunal Federal da Lei da Ficha Limpa. Inicialmente, aborda-se o conceito e evolução da democracia direta e representativa até a democracia participativa. Analisa-se os contornos da democracia na Constituição Federal de 1988 e a tensão entre a democracia e o Estado de Direito. Debata-se as diversas correntes teóricas democráticas até as vertentes deliberativas procedimentalistas e substancialistas. O segundo momento consiste em descrever os direitos políticos como direitos fundamentais, seu conceito, características e procedimento de restrição. Em um terceiro momento discute-se a legitimidade do controle judicial de constitucionalidade numa democracia, abordando as diversas correntes existentes e as contextualizando na realidade jurídica e política brasileira. Por fim, explana-se sobre a Lei da Ficha Limpa, sua formação democrática participativa e se analisa criticamente os fundamentos da decisão do Supremo Tribunal Federal que julgou a sua (in)constitucionalidade.
23

Le partage en droit fiscal / Sharing in tax legislation

Molinier, Juliette 10 December 2016 (has links)
L’indivision prend fin par le partage. Le partage substitue des droits privatifs à une propriétécollective sur un bien ou une masse de biens qui est fractionnée.L’indivision est présentée traditionnellement comme un état éphémère, mauvais, auquel il fautmettre fin. Des règles juridiques spécifiques au partage ont alors été mises en place ; lafiscalité de l’enregistrement a assuré l’accompagnement de ces règles.Aujourd’hui le partage se conçoit en valeur. Les règles du partage ont donc évolué.Cette évolution n’est pas appréhendée par le droit fiscal. Le traitement des soultes, desindemnités de réduction ou de rapport est parfois contestable.En outre, l’administration fiscale maintient encore la distinction entre partage pur et simple etavec soulte, distinction qui n’emporte aucune conséquence en droit civil et qui ne se justifieplus aujourd’hui.Le partage a un effet déclaratif et rétroactif. Chacun des attributaires est réputé avoir été seulpropriétaire du bien mis dans son lot.Le régime des plus-values des particuliers s’est calqué sur cette analyse qui par voie deconséquences, fait fi du partage et des soultes ou indemnités qui sont versées par l’attributairedu bien. L’analyse juridique du partage ignore l’aspect économique du partage.Quant à la fiscalité professionnelle, les règles sont complexes et disparates, pasnécessairement fondées sur l’analyse juridique ; le traitement fiscal du partage est alorsd’autant plus compliqué. / Joint possession ends through sharing. Sharing substitutes private rights to a collectiveownership over an asset or set of assets which is split.Joint possession is shown traditionally as a transient state, a bad state which must be ended.Legal regulations specific to sharing have subsequently been implemented; recorded taxationhas ensured that these regulations are supported.Today, sharing is conceivable as a value. Sharing regulations have therefore developed.This development is not apprehended by tax legislation. The processing of balances, reducedcompensation or reported compensation is sometimes disputable.In addition, the tax office still maintains the distinction between pure and simple sharing andsharing with a balance, a distinction which bears no consequence in civil law, and which is nolonger justified today.Sharing has a declarative and retroactive effect. Each one of the allottees is considered to havebeen the sole owner of the asset put into their lot.The individuals’ capital gains system is modelled on this analysis, which consequently,throws caution to the wind, and balances or compensation which are paid by the allottee of theasset. The legal analysis of the sharing ignores the economic aspect of the sharing.As regards taxation on work, the regulations are complex and disparate, not necessarily basedon the legal analysis; the tax processing of the sharing is then all the more complicated.
24

La rétroactivité de la jurisprudence. Recherche sur la lutte contre l'insécurité juridique en droit civil / The retroactivity of the case law. Study on the legal certainty in French private law

Drouot, Guillaume 04 December 2014 (has links)
La rétroactivité étant un mode d’application d’une règle de droit dans le temps, il convient de se demander en premier lieu si le juge crée des règles de droit afin de savoir si la jurisprudence est rétroactive ou seulement déclarative. Pour répondre à cette interrogation, il a paru nécessaire de définir la règle de droit comme la règle ayant vocation à être utilisée par un juge pour trancher un litige. Puis, pour savoir si plus précisément le juge posait de telles règles de droit, il a été fait recours aux règles de reconnaissance de Hart, invitant à regarder l’attitude du législateur, du juge et du peuple pour voir si la jurisprudence était considérée comme source du droit. La réponse est affirmative en ce qui concerne celle de la Cour de cassation. Il devient alors nécessaire en deuxième lieu de s’interroger sur la cause de cette rétroactivité. La théorie naturaliste, soutenant que toute règle de droit est naturellement rétroactive, et la théorie mécaniste, expliquant la rétroactivité par la nécessité pour le juge d’appliquer la règle créée au litige qui lui est soumis, ont paru devoir être écartée. Le fondement de la rétroactivité serait la théorie de l’incorporation, dont l’application aux créations jurisprudentielles et aux changements d’interprétation serait justifiée par la prohibition des arrêts de règlement. Dès lors, et en troisième lieu, comment lutter contre l’insécurité juridique produite par la rétroactivité jurisprudentielle ? Deux solutions paraissent efficaces : soit permettre à la Cour de cassation de rendre des arrêts de règlement, soit introduire une sorte de référé législatif permettant à la Cour de cassation de demander au législateur de modifier la norme, plutôt que d’opérer un revirement rétroactif. Puisqu’il nous paraît opportun de conserver une complémentarité entre la loi et la jurisprudence, seule la création d’un référé-suggestion semble être une solution satisfaisante au problème de la rétroactivité de la jurisprudence. / As retroactivity constitutes an application process of the law in time, it is worth first asking whether a judge's rulings are considered as a rule of law whether such case law is retroactive or declarative. To answer this question, it seemed necessary to define the rule of law as the rule that is intended to be used by a judge to settle a dispute. Then, to check whether the judge do make such rules of law, the Hart recognition rules were applied, inviting us to look at the attitude of the legislator, the judge and of the people to see if case law was considered as a source of law. The answer is yes with respect to the French Supreme Court's case law (Cour de cassation). It then becomes necessary to question the cause of this retroactivity. The naturalistic theory, which provides that any rule of law is naturally retroactive; and the mechanistic theory which justifies retroactivity by the need for the judge to apply the rule created by its ruling to the dispute brought before him had to be excluded. The basis of retroactivity would be the incorporation theory, the application of which to case law as well as to changes in interpretation would be justified by the prohibition of regulatory judgements (arrêts de règlement). Therefore one may wonder how to avoid the legal uncertainty produced by the retroactivity of case law ? Two solutions seem to be effective: either to enable the French Supreme Court to make regulatory judgements, or to introduce a kind of legislative summary proceedings enabling the French Supreme Court to request from the legislator to amend the rule, instead of creating a retroactive overruling decision. As it seems appropriate to maintain the complementarity between statutory law and case law, the creation of a legislative summary proceeding appears to be the only satisfying solution to the case law retroactivity issue.
25

O direito adquirido processual e as leis 9.756/98 e 11.672/08: recursos especiais retidos e repetitivos.

Nascimento Netto, Marcos Aurélio 01 March 2010 (has links)
Submitted by Biblioteca Central (biblioteca@unicap.br) on 2017-11-07T18:30:00Z No. of bitstreams: 1 dissertacao_marcos_aurelio_nascimento_netto.pdf: 829138 bytes, checksum: 2a91315c7e2712a86bdda6ed571d493d (MD5) / Made available in DSpace on 2017-11-07T18:30:00Z (GMT). No. of bitstreams: 1 dissertacao_marcos_aurelio_nascimento_netto.pdf: 829138 bytes, checksum: 2a91315c7e2712a86bdda6ed571d493d (MD5) Previous issue date: 2010-03-01 / Legislative alterations concerning lodgeable appeals cannot affect the vested procedural right of a litigant who already has an impugnable legal proclamation against him. Although the plaintiff have not executed the appropriate [legal] appeal, it can be undertaken in accordance with the rules previously in vigour, since these rules are already incorporated into the plaintiff’s legal right(s). The immediate application of the procedural law does not infringe on consolidated cases in pending suits owing to the irretroactivity principle of laws. Regarding Special Appeals, the law which created a regime to withhold appeals, in addition to the law which altered its procedure (for repetitive appeals), cannot affect the impugnations of previously published legal decisions. / As alterações legislativas concernentes aos recursos interponíveis não podem alcançar o direito processual adquirido do litigante que já tem contra si um pronunciamento judicial impugnável. Ainda que a parte não tenha manejado o recurso cabível, poderá fazê-lo de acordo com as regras anteriormente vigentes, porquanto se incorporaram ao seu patrimônio jurídico. A aplicação imediata da lei processual não alcança as situações consolidadas nos feitos pendentes, mercê do princípio da irretroatividade das leis. Quanto ao recurso especial, a lei que criou o regime de retenção bem assim a que alterou o seu procedimento (para recursos repetitivos) não podem alcançar as impugnações às decisões judiciais já publicadas.
26

As imunidades tributárias e a livre concorrência / A modulação dos efeitos das decisões e a mudança do entendimento jurisprudencial no Direito Tributário / A modulação dos efeitos das decisões e a mudança do entendimento jurisprudencial no Direito Tributário / Tax immunities and Free Trading

Brumatti, Flávia Lorena Peixoto Holanda 05 October 2011 (has links)
Made available in DSpace on 2016-04-26T20:20:27Z (GMT). No. of bitstreams: 1 Flavia Lorena Peixoto Holanda Brumatti.pdf: 745135 bytes, checksum: 49f734af1d6cdb46b982cca7f1f79611 (MD5) Previous issue date: 2011-10-05 / This paper is intended to analyze the doctrine of the prospective overruling os the Courts decisions, focused on the principle of the legal certainty. We understand that the Brazilian legal system only has protection mechanisms in cases that there is change of understanding at the administrative or legislative level. However, there is not a way to avoid the changes of understanding in the judiciary level, what may lead to a legal instability in the behavior of citizens. That is because citizens base their behavior according to the positions of the pacified jurisprudence. But, if such positions change abruptly, there is no instrument to facilitate the people have their rights preserved, since the new decision, as a rule, has retroactive effect. In this scenario, we believe that the modulation of the effects of decisions might be used for such cases, so that there is the prospect of the effects of the judgment for all acts performed by citizens, especially in the taxation, preserving, the legal certainty which shall be given by the Government / Este trabalho tem o objetivo de analisar o instituto da modulação dos efeitos das decisões dos Tribunais, voltando a atenção para a segurança jurídica dos cidadãos. Entendemos que o sistema jurídico brasileiro possui somente mecanismos de proteção nas hipóteses em que existe alteração de entendimento na esfera administrativa ou na esfera legislativa. No entanto, não há, atualmente, uma forma de se precaver das alterações de entendimentos do Poder Judiciário, o que pode acarretar uma situação de piora do estado dos jurisdicionados. Isto porque, os cidadãos pautam suas condutas de acordo com os posicionamentos pacificados na jurisprudência. Contudo, se tais posicionamentos são alterados de forma abrupta, a princípio não existe qualquer instrumento que possibilite que os jurisdicionados tenham seus direitos preservados, já que a nova decisão, em regra, possui efeitos retroativos. Neste cenário, entendemos que a modulação dos efeitos das decisões deve ser utilizada justamente nestas hipóteses, fazendo com que haja a prospecção dos efeitos do julgamento, para que todos os atos praticados pelos cidadãos, principalmente na esfera tributária, sejam preservados, garantindo-se, assim, a segurança jurídica que deve ser conferida pelo Poder Público
27

Les clauses de fin de contrat / End-of-contract clauses

Frasson, Vanessa 24 October 2014 (has links)
Les clauses de fin de contrat illustrent l’importance de la liberté contractuelle. La pratique s’est emparée de cette période de l’« après-Contrat » sous le contrôle de la jurisprudence, dans le relatif désintérêt du législateur.Les fins du contrat sont diverses. La fin peut être retardée par le biais de la prorogation du contrat. La fin peut être prématurée : elle peut être une fin brutale et définitive par le biais de la clause résolutoire, la continuité de ce qui était par l’arrivée du terme extinctif, ou encore la venue de quelque chose de nouveau par le biais d’une clause de caducité. La fin peut n’être qu’un passage vers un autre contrat par le biais de la reconduction. Il en ressort un flou théorique nécessitant une construction juridique. Il peut être proposé de scinder le temps de l’après-Contrat en trois temps. Le premier temps, les parties satisfaites de leur relation vont chercher à la faire perdurer. Les clauses de fin de contrat ont alors pour finalité la préservation de la pérennité du lien contractuel entre les parties. La deuxième période porte sur les modes d’extinction du contrat. La sortie de la relation contractuelle est devenue un enjeu important nécessitant le recours à différents mécanismes juridiques tels que la clause de dédit, la condition résolutoire ou encore la clause résolutoire.La troisième période peut être désignée comme la période de liquidation du passé contractuel comprenant deux séries de clauses : celles liquidant le passé contractuel (notamment la clause de non-Concurrence et la clause de confidentialité) et celle s’intéressant à l’avenir post-Contractuel. La fin du contrat doit être distinguée de la clôture de la relation contractuelle désignant la cessation de toutes les obligations post-Contractuelles et de leurs conséquences. Ainsi loin d’être secondaires, ces clauses de fin de contrat composant la période de l’après-Contrat sont fondamentales pour toute relation d’affaires continue. / End-Of-Contract clauses illustrate the significance of contractual freedom. Practice took hold of this “post-Contractual” period under the control of established precedents, in the relative disinterest of lawmakers.The types of contractual ends are diverse. The end may be delayed by means of prolongation of the contract. The end may come prematurely: it may come suddenly and definitively by means of a termination clause, the continuity of that which was by the arrival of the extinctive term, or the arrival of something new by means of a sunset clause. The end may only be a passage to another contract by means of renewal. This results in a lack of theoretical clarity that requires a legal structure. It may be proposed to divide the post-Contractual period into three parts. In the first part, parties satisfied with their relationship will seek to have it continue. The end-Of-Contract clauses thus serve the purpose of preserving the durability of the contractual bond between the parties. The second part involves the manner of termination the contract. Closing the contractual relationship has become an important matter that requires resorting to different legal mechanisms such as the forfeiture clause, the termination condition or the termination clause.The third part may be referred to as the period of liquidation of the contractual past including two series of clauses: those liquidating the contractual past (notably the clause of non-Competition and the clause of confidentiality) and those concerning the post-Contractual future. The end of the contract must be distinguished from the close of the contractual relationship designating the cessation of all post-Contractual obligations and their consequences. Thus, far from being secondary, these end-Of-Contract clauses affecting the post-Contractual period are fundamental for any ongoing business relationship.
28

O direito à seguridade social na Constituição de 1988 e o princípio da vedação do retrocesso

Zuba, Thais Maria Riedel de Resende 24 October 2011 (has links)
Made available in DSpace on 2016-04-26T20:20:36Z (GMT). No. of bitstreams: 1 Thais Maria Riedel de Resende Zuba.pdf: 1201574 bytes, checksum: 631553012e6a483c69523f13f0c24a99 (MD5) Previous issue date: 2011-10-24 / This dissertation talks about the application of the principle of non-retroactivity in the native social security right. This subject is related to the principle of the legal security regarding the ban on a subsequent law to extinguish or restrict rights or guarantees, especially social ones, which could promote retrocession, ab-olishing a right established by the Constitution. The historic-legislative development of the society culminated with the es-tablishment of the social rights and, under the distinction of the fundamental human rights, it was up to the modern Estates to respect them in accordance with their own set of laws. The social security right is defined as a social right, mentioned as the sixth article of the Federal Constitution of 1988, in the chapter "Social Rights" and inserted under the title "Fundamental Rights and G uarantees". However, the social security system - instrument of protection of the socie-ty regarding the social risk established by the constituents - has been target of re-strictive reforms of rights, what appears as an insult to the very principle that is being reviewed by this paper / A presente dissertação versa sobre a aplicação do princípio da vedação do retrocesso no direito previdenciário pátrio. Esse objetivo relaciona-se com o prin-cípio da segurança jurídica no que diz respeito à proibição de uma lei posterior ex-tinguir ou restringir um direito ou garantia, especialmente de cunho social, sob pena de promover retrocesso, abolindo um direito fundado na Constituição. O desenvolvimento histórico-legislativo da sociedade culminou na consti-tucionalização dos direitos sociais e, sob o primado dos direitos humanos fundamen-tais, coube aos Estados modernos respeitá-los em seus ordenamentos internos. O direito previdenciário é caracterizado como direito social, incluso no ar-tigo 6º da Constituição Federal de 1988, dentro do capítulo Dos Direitos Sociais e inserido no título relativo aos Direitos e Garantias Fundamentais . No entanto, o Sistema de Seguridade Social, instrumento de proteção da sociedade quanto ao risco social, previsto pelo constituinte, vem sendo alvo de re-formas restritivas de direitos, o que se insurge como afronta ao princípio objeto do estudo
29

Genèse du Code de la Nationalité Française : (1789-1927) / Genesis of the French Nationality Code : (1789 -1927)

Berté, Pierre 28 October 2011 (has links)
La thèse se propose de retracer et d’expliciter, à travers l’évolution des règles du droit de la nationalité française, la signification et le contenu de la loi du 10 août 1927, qui la première fut qualifiée de code de la nationalité. En adoptant sur le sujet un angle d’étude nouveau et en conduisant une analyse systématique et essentiellement juridique des fondements ainsi que des conséquences de l’adoption de telle ou telle règle du droit de la nationalité, nous montrons comment et pourquoi les critères traditionnels du droit commun de la nationalité furent progressivement modifiés non seulement en fonction de grands évènements historiques, mais également en raison des effets juridiques (droits et obligations) que la nation entendait conférer à la qualité de Français. Au cours de cette évolution nous insistons d’autre part sur l’influence décisive de différentes branches du droit français (privé, public, pénal, procédural, international), et sur celle des droits spéciaux de la nationalité (traités, conventions, droit colonial). Ceci conditionne la nature juridique et donc l’architecture du droit de la nationalité depuis la restructuration du coeur de ce droit (1789-1804) jusqu’à l’ébauche d’un corps de droit (1804-1889) et enfin la préparation d’un code (1889-1927). L’ensemble du processus aboutit en 1927 à l’émergence d’une matière juridique autonome, certes non encore parfaitement identifiée, codifiée, harmonisée dans toutes ses branches, mais suffisamment distincte pour qu’elle soit placée en dehors du Code civil. / The purpose of this study is to explain, through the evolution of French Nationality rules, theorigins and the meanings of the 10 august 1927 Law. This law was the first legal text to beseen as a nationality code. We set out how and why the usual requirements of nationality havebeen progressively modified since 1789 to 1927, not only under the influence of historicalevents, but also in relation with legal effects expected (rights and obligations) by the FrenchNation. Following this evolution, we pay a particular attention to several parts of the Frenchlaw (private, public, penal, international or procedural) and special rules (treaties, conventions,colonial law) linked to nationality. Since the restructuration of its heart until the making of acode, we examine the evolution of the legal corpus. In 1927, at the end of the general process,a legal and autonomous subject appears: even if it is not yet entirely identified, codified andharmonised in all its parts, it can take place out of the French Civil Code.
30

Le contrat en droit pénal / The contract in criminal law

Palvadeau, Émmanuelle 13 December 2011 (has links)
En tant que « pilier de l’ordre juridique », le contrat n’est pas ignoré du droit pénal. Incontestablement présent dans d’innombrables incriminations, le contrat fait toutefois l’objet de conceptions particulières que la doctrine relève ponctuellement comme autant de marques d’autonomie de la matière. Mais la présentation du contrat en droit pénal par le simple constat de solutions autonomes ne peut suffire, qui ne permet pas de déterminer, de manière positive et rationnelle, ce en quoi le contrat consiste en droit pénal.En refusant de lui transposer l’ensemble du régime contractuel, le droit positif semble pourtant formuler le principe d’une sélection que la finalité du droit pénal peut éclairer de manière décisive. Le contrat en droit pénal apparaît alors, qui résulte ainsi d’une sélection fonctionnelle des dispositions du régime contractuel : seules celles assurant la finalité du droit pénal doivent être caractérisées. / As a « bedrock of the legal order », the contract is not ignored by criminal law. Unquestionably present in many offences, the contract is the object of specific conceptions that the doctrine find here and there as signs of the autonomy of criminal law.However, the presentation of the contract in criminal law through the statement of fact that autonomous solutions exist, is not sufficient. It doesn’t allow establishment in a positive and rational way, the real definition of the contract in criminal law.By refusing transposition of the entire contractual settlement, current law expresses the principle of a selection and that the purpose of criminal law may clarify it in a decisive way.Then, the contract in criminal law appears, resulting of a functional selection from the dispositions of contractual settlement: only the ones which maintain the aim of criminal law must be distinguished.

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