En Chine, une communauté de juristes est en train d'éclore. Celle-ci commence à exercer une influence sur la « conscience juridique » de la société. Or, à la différence de leurs confrères français, les avocats chinois ne possèdent pas encore suffisamment le sentiment d'appartenance à leur corps. Leurs associations ne sont pas autonomes. Si la profession s'est beaucoup inspirée des expériences des pays « déontologiquement plus développés », des principes fondamentaux de la profession ne sont pas enracinés dans l'esprit collectif des avocats. En tant que profession libérale, la profession d'avocat éprouve un besoin inhérent de l'autonomie. Sans cette autonomie, elle ne pourra pas faire entendre sa voix par le public, ni protéger ses membres. De même, les activités des avocats ne pourront être surveillées de manière équitable par une institution ordinale muselée par les pouvoirs publics. L'autonomie de l'association des avocats, que ce soit en Chine ou en France, s'avère être une garantie pour la justice et le justiciable. Cette autonomie ne constitue pas une fin en soi. Elle n'est que le meilleur moyen d'assurer l'indépendance de l'avocat. L'essentiel de l'autonomie de la profession s'explique par sa mise en œuvre dans l'exercice professionnel des avocats. « À l'ongle on connaît le lion ». Cette étude comparative semble pouvoir révéler, au moins en une certaine mesure, le véritable paysage du fonctionnement de la justice, et aider à mieux comprendre la distance qui sépare la République populaire de Chine d'un « État de droit » au sens moderne. / In China, a lawyers' community is being formed. It begins to influence the "legal conscience" of the society. However, unlike their French colleagues, Chinese lawyers do not have yet enough sense of belonging to a common professional group. Their associations are not autonomous. Although the profession is much inspired by the experiences of "ethically more developed" countries, the fundamental principles of the profession are not yet rooted in Chinese lawyers’ collective concept. As a liberal profession, lawyers are experiencing an inherent need for autonomy. Otherwise, they cannot make their voice heard by the public, nor protect their professional rights. Similarly, lawyers' activities cannot be fairly supervised by a professional institution dependent on the public power. The autonomy of lawyers' association, whether in China or in France, should be considered as a guarantee for justice and all persons subject to trial. The autonomy is not an end in itself. It is the best way to ensure the independence of the lawyer. The essence of lawyers' autonomy is explained by its implementation in lawyers’ professional activities. From his foot Hercules. This comparative study aims to reveal, at least to some extent, the real landscape of Chinese justice, and to explore the distance between the People's Republic of China and a "rule of law" in its modern sense.

Im Idealfall bilden die Kopenhagener Kriterien zusammen mit dem Art.-7-Verfahren EUV einen lückenlosen Schutzmechanismus der EU-Werte. Die Verfassungskrisen in Ungarn und Polen haben allerdings nicht nur die Schwächen des Art.-7-Verfahren aufgedeckt, sondern auch die Frage aufgeworfen, ob die gegenwärtige Anwendungsweise des Kopenhagener Mechanismus ausreichend ist. Da das Beitrittsverfahren an sich Regierung-zentrisch ist, ist es offenkundig, dass dieses Verfahren nicht viel dazu beiträgt, die Bürger in den politischen Prozess ihres Landes einzubinden und die Zivilgesellschaft zu stärken. Es dauert eine gewisse Zeit, bis die konstitutionelle Grundwerte in die Herzen der Bürger eines neulich demokratisierten Landes gebracht werden. Die EU wurde allerdings dadurch unter Zeitdruck gesetzt, dass sie die Osterweiterung in einem relativ kurzen Zeitraum vollenden musste, um die Gunst der Stunde für ein vereintes Europa nutzen können. Der aktuellen Zustand der EU entspricht dem echten Bund im Schmittschen Sinn. Die Substanz der Homogenität in einem echten Bund ist das Produkt des Zusammenspiels der Verfassungsordnung des Bundes und seiner Mitglieder. Daraus ergibt sich, dass mit jedem Beitritt eines neuen Mitgliedstaats die Verfassungsidentität der EU mit einer neuen Verfassungsidentität angereichert und wesentlich geändert wird. Wenn man die Eingriffskapazität der EU in die innerstaatlichen Verfassungsordnungen über die heutige Intensität hinaus noch verstärken will, darf man die politische Natur der Werte-Frage in einem echten Bund nicht außer Acht lassen. Der Priorisierung der politischen Kriterien vor den wirtschaftlichen Kriterien, mit der die EU die Beitrittsverhandlungen durchgeführt hat, ist für Taiwans China-Politik ebenso wichtig. Eine entscheidende Aufgabe für Taiwan ist, klar zu machen, dass Taiwan politische Verhandlungen nur mit einem Ansprechpartner führen wird, der die gleichen politischen Werte einhält. / In the course of developing a general theory aiming at reversing and preventing the deterioration of political values in the European and East-Asian context, this study answered two sets of questions. First, on the empirical level, how reasonable and effective are the current pre-accession evaluations? Regarding the existing deterioration in the post-accession context, does it reflect any short coming in the way the EU implements the Copenhagen Criteria? Since Taiwan has not established such monitoring mechanism yet, what are the damages already done to Taiwan’s constitutional values? Second, on the normative level, this study followed two very different approaches. On the one hand, it clarified where the limits of judicial solution to this problem are. The fact that the sanction procedures prescribed in the current Art. 7 TEU take the form of collective actions revealed that what is at stake here is a shared value system. On the other hand, this study took into account the interaction between law and politics. The accession of new member states, as well the sanction against member states which failed to respect the political values of the Union, are in essence political decisions of the European Union. Since Taiwan needs to set up political conditions for it negotiations with China, the task is highly political, too. By identifying elements that caused or prevented the deterioration of political values, this study proposed suggestions for correcting and preventing deterioration by understanding its operation. A protective mechanism for Taiwan’s political values can create a reverse “lock-in effect.” By enunciating stringent negotiation guidelines and a code of conduct for Taiwanese government that requires cautiousness and vigilance, this mechanism will place the cross-strait negotiations under a legal framework which ensures that any given Taiwanese government could not sacrifice Taiwan’s constitutional values in exchange for advancing its political agenda.

Cette thèse doctorale a pour objet l’étude et en particulier l’influence qu’a pu avoir, et qu’ont toujours, les puissances européennes sur la résolution des conflits en Afrique de l’Ouest et ainsi déterminer s'il existe une culture juridique « africaine ». / This thesis is devoted to the study the influence of the European powers on past and present dispute resolution in West African legal systems and thereby to determine whether an "African legal culture" exists.

La reconstruction post-conflit de l’Etat est un enjeu majeur et actuel des relations internationales. L’Union européenne, sous les auspices des Nations Unies contribue à restaurer ou instaurer un ordre étatique qui doit donner sa chance à une paix durable fondée sur des valeurs respectueuses des droits de l’homme. Toutefois, l’Union européenne reste maitre de ses interventions. Il n’existe pas véritablement pour les Etats post-conflits un droit à la reconstruction. Un complexe d’acteurs institutionnels européens décide et organise la réponse européenne à la déliquescence des Etats au sortir des conflits. Cette réponse n’est pas isolée, elle s’inscrit dans un ensemble de partenariats.L’organisation régionale déploie un ensemble de mécanismes juridiques ou opérationnels, militaires ou civils de gestion du relèvement des Etats en sortie de conflit. L’engagement européen peut prendre des formes très intrusives, et s’apparente parfois à une tutelle européenne sur des Etats victimes de conflits. Au final, l’Union européenne participe à la définition et à la réalisation d’un droit international de la reconstruction de l’Etat. Elle consacre des normes et des standards internationaux. Elle inaugure des normes et des standards européens adaptées au relèvement des Etats. De ce point de vue, l’offre européenne en matière de reconstruction post conflit de l’Etat est globale. C'est-à-dire que l’Europe propose de reconstruire l’Etat sous ses trois composantes traditionnelles : la population, le territoire et l’appareil d’Etat. / In the framework of International Relations, Post Conflict Reconstruction of the State is a major and actual stake. European Union under the auspices of United Nations, supports all initiatives to restore or build a state order which give a chance for a stable peace based on human values. Nevertheless, European Union defines his interventions in function of his own interests. Post-conflicts States don’t have a right to reconstruction. A mix of european institutional actors decide and design the european response dedicated to failed Post-conflict States. This response is not isolated, she is included in a network of parternship.After a conflict, the regional organization set up a mix of legal or operational mechanisms, and military or civilian capacities. The european activism in this domain can be very strong. Sometimes, it seems as a trusteeship of EU on Post conflicts States. Consequently, European Union contributes to design and implement the international law of the State reconstruction. EU promotes norms and international standards. It initiates european norms and standards dedicated to the recovery of states. Consequently, European Union possess global capacities in the matter of post-conflict reconstruction. That is to say that Europe is proposing to rebuild the state in its three traditional components: population, territory and state apparatus.

La société internationale promeut l’État de droit notamment depuis le début des années 1990, en particulier en Haïti. En quête d’une démocratie introuvable et ravagé par des crises politiques et humanitaires, cet État fait constater les difficultés de l’action internationale. Interdisciplinaire, la thèse, centrée sur l’accès à la justice, examine comment et dans quelles mesures les normes utilisées pour la promotion de l’État de droit peuvent constituer une obligation juridique de l’État et un moyen de changement. Invoquant le droit international protégeant la personne, États, organisations internationales et acteurs non étatiques brandissent l’État de droit dans des circonstances variées, concourant à son élasticité au coeur d’une institutionnalisation évolutive aux niveaux national et international. Le cas haïtien montre que le droit international contribue à une structuration et une consolidation de l’État de droit par la recherche d’un meilleur encadrement de l’État dont les compétences sont limitées par un droit interne conforme au droit international et des institutions solides, protégeant les droits et libertés dont le respect est surveillé par divers mécanismes et institutions. Néanmoins, articulation entre droit interne et droit international, État de droit et immunités, souveraineté, relations entre État et membres permanents du Conseil de sécurité de l’ONU, faiblesses structurelles entravant une culture favorable à la primauté du droit, ce sont autant de limites à l’accès effectif à la justice. Il apparaît donc nécessaire de réorienter les actions menées par des réformes transversales pour de meilleures pratiques au sein de l’État valorisant la personne. / Since the beginning of the 90’s, international community bosltered the Rule of Law, particularly in Haiti. Looking in vain to establish a democracy and devastated by humanitarian and political crises, this State emphasizes the difficulties of acting at the international level. This interdisciplinary thesis focuses on access to justice as a guarantee of rights and freedoms. It examines how and to what extent the norms used to promote the Rule of Law can be considered as States’ legal duties and as a mean of change. Appealing to international human rights law, States, international organizations and non-state actors use different legal sources of the Rule of Law in various circumstances and contribute to its elasticity in the context of progressive institutionalization at the national and international levels. The Haitian example shows that by being internationalized, the Rule of Law becomes structured and consolidated through improved State guidance, the exercise of its competences being part of a national law that respects international law, and because of strong institutions protecting rights and freedoms of which the respect is monitored by various mechanisms and institutions. Nonetheless, the relationships between national and international law, the Rule of Law and immunities, sovereignty, relations between State and permanent members of the United Nations Security Council, as well as structural weaknesses impeding the development of a culture favorable to the Rule of Law restrain individuals’ effective access to justice. Therefore, it seems necessary to reorient actions through transversal reforms that should result in better practices of valuing human beings.

Made available in DSpace on 2016-04-26T20:29:50Z (GMT). No. of bitstreams: 1 Everton Luiz Zanella.pdf: 738576 bytes, checksum: cb65e315a47b20be7656d15b7afbfe6a (MD5) Previous issue date: 2009-09-30 / The purpose of the present essay is to produce a critical analysis of the criminal system for transgressions against tax laws, reputed as lenient and deficient, and to demonstrate the need of a readjustment, in order to adapt it to the current constitutional order, indications the appropriate changes. Beginning with a review on the origins, evolution and features of the Democratic Rule of Law, adopted on the Federal Constitution of 1988 and rooted on values of democracy and human dignity, this essay will demonstrate the obsolescence of the Criminal Law and the inconsistency between it and the Federal Constitution, considering its inefficiency on fighting felonies against the rights of the society, as tax crimes. After such prior conjecture, I propose a restructuration of the criminal system by electing the most relevant legal goods, whose materiality derives from the Constitution, and the bestowed criminalization powers, i.e. the mandatory punishment of those human actions that harms collective goods of social importance, in the light of fundamental rights declared by the Federal Constitution. Within this scope, while selecting what should or shouldn t be penalized and how such penalization should be performed, it s presented a study about the proportionality principle and its twofold availability: the prevention against excesses, as a way to guarantee individual freedoms (negative actions of the State), and prevention against defective protection, in order to assure the proper State guardianship on restraining and punishing harmful actions against important legal goods (whose protection comes from criminalization powers). After that, comes a specific assessment of crimes against the economy (genre) and, in more details, of tax crimes (specie), which harm legal goods of utmost importance for society and hinder the achievement of the social justice aimed by the Democratic Rule of Law, which is characterized by the implementing of individual, social and collective rights. Finally, I prove that the current protection system against tax crimes is far from being efficient, mostly because of unjustifiable legal benefits granted to offenders, which are expanded by jurisprudence. This can be exemplified, for instance, by the extinction of punishableness for tax evaders, although unrepentant, after the enforced payment; as well as by the indulgence of the State, when refuses to file criminal charges against the tax evader, provided that a settlement is signed, or even by allowing the administrative discussion of the debt. These facts lead to the conclusion that the punishment system for such felonies contradicts the guidelines of the Constitution and need to be reconsidered, in order to allow an effective establishment of the Democratic Rule of the Law / O presente trabalho tem por objetivo realizar uma análise crítica do sistema punitivo nos crimes contra a ordem tributária, extremamente brando e deficiente, e demonstrar a necessidade de adequá-lo à ordem constitucional hoje vigente, indicando as mudanças cabíveis. Partindo de um estudo sobre a origem, a evolução e as características do Estado Democrático de Direito, adotado na Constituição Federal de 1988, radicado nos valores da democracia e da dignidade da pessoa humana, demonstra-se que o Direito Penal pátrio é ultrapassado e incompatível com a Constituição, por não combater de forma eficiente condutas criminosas de grande gravidade que afrontam direitos de toda a sociedade, como os crimes contra a ordem tributária. Dado este pressuposto, é feita uma proposta de relegitimação do sistema punitivo, através da abordagem da eleição dos bens jurídicos penalmente relevantes, os quais possuem carga valorativa constitucional, e dos mandados de criminalização, ou seja, da obrigatória penalização daquelas ações humanas que atentem contra os bens de maior relevância social, à luz dos direitos fundamentais previstos na Constituição Federal. Nesta seara, na busca da seleção sobre o que deve ou não ser penalizado e de que forma e intensidade deve ser concretizada esta penalização, é feito um estudo sobre o princípio da proporcionalidade e sua dupla face: proibição do excesso, como forma de garantir as liberdades individuais (atuação negativa do Estado), e proibição da proteção deficiente, com o objetivo de garantir a adequada prestação de tutela estatal para repressão e punição dos comportamentos lesivos aos bens jurídicos de maior importância (cuja proteção advém dos mandados de criminalização). Em continuidade, é feita uma análise específica sobre os delitos econômicos (gênero) e mais detidamente sobre os crimes contra a ordem tributária (espécie), que atingem bens jurídicos de extrema importância para toda a coletividade e impedem o alcance da almejada justiça social mirada pelo Estado Democrático de Direito, caracterizada pela efetivação dos direitos individuais, sociais, difusos e coletivos. Constata-se, afinal, que o sistema atual de proteção contra delitos tributários é bastante deficiente para combatê-los, em decorrência, sobretudo, de injustificáveis benesses previstas em lei e ampliadas pela jurisprudência, como a causa de extinção da punibilidade para os sonegadores, ainda que habituais, pelo simples pagamento, ainda que não espontâneo, do tributo sonegado, e o óbice à responsabilização penal do agente em decorrência do parcelamento do débito ou até mesmo da mera discussão do lançamento tributário na esfera administrativa, chegando-se à conclusão de que o mecanismo punitivo no tocante aos delitos estudados contraria o escopo constitucional e necessita ser alterado para permitir a real implementação do Estado Democrático de Direito

A saúde é direito fundamental, garantidor da adequada formação, desenvolvimento e preservação da vida, pressuposto da dignidade da pessoa humana, com capacidade de influir para o qualificado desfrute dos demais direitos. Tanto assim que as ações e os serviços sanitários, na complexa realidade social e no campo constitucional, são reconhecidos como de relevância pública. Essas circunstâncias obrigam o Estado (gênero) a atuar diligentemente em prol da gestão, prestação e regulação desse direito, a fim de que possa ser assegurado de modo universal, equitativo e integral a todos. Ademais, justifica ser eficazmente protegido e operacionalizado mediante políticas públicas, a bem do interesse de cada indivíduo e da coletividade. Essa conjuntura, somada à necessidade de receber enfoque democrático, obriga que a tutela da saúde seja trabalhada através de postura transdisciplinar para a prevalência de justa resposta sanitária, em proximidade com a verdade e sem que o sistema jurídico e o microssistema jurídico-sanitário percam suas identidades no contato indispensável com outros sistemas. Tais aspectos reforçam a indispensabilidade de o Ministério Público funcionar como colaborador capaz de construtivamente proteger o direito à saúde. Todavia, a atuação da instituição em prol da saúde permanece aquém das obrigações constitucionais que lhe foram destinadas e abaixo das expectativas prevalentes no ambiente social. Por isso, não escapa de críticas e necessita adotar providências, no intuito de, concretamente, assegurar-lhe eficácia jurídica e social. Este trabalho objetiva contribuir para que a saúde pública e sua tutela através do Ministério Público sejam melhor compreendidas, organizadas, planejadas, estruturadas e executadas ainda no campo extrajudicial. Utiliza da fenomenologia, de fatores histórico-axiológicos, do rigor linguístico e do perspectivismo de José Ortega Y Gasset para alcançar esses propósitos. Propõe que o direito à saúde e as políticas correspondentes sejam tutelados pelo Ministério Público a partir: i) de seu atuar conjuntivo e cooperado; ii) da prática da humanização cidadã; iii) de postura baseada na ressignificação e reinicialização de seus atos; iv) do desempenho de funções setoriais e regionais; v) do reconhecimento e valorização de seus membros, quando intervirem de modo operoso; vi) da racionalização de seu agir; vii) da implantação e alimentação de banco de dados nacional e estaduais; viii) da definição de posições amparadas em ponderação criteriosa; ix) do funcionamento norteado pela resolutividade orientadora do sistema público de saúde e x) da busca de auxílio na biomimética, quando possível. / Health is a fundamental right, guarantor of adequate formation, development and preservation of life, a prerequisite for the dignity of the human person, with the capacity to influence the qualified enjoyment of other rights. So much so that health actions and services, in the complex social reality and in the constitutional field, are recognized as of public relevance. These circumstances oblige the State (gender) to act diligently for the management, provision and regulation of this right, so that it can be ensured in a universal, equitable and integral manner to all. In addition, they justify being effectively protected and operationalized through public policies, in the interests of each individual and the community. This conjuncture, coupled with the need to receive a democratic approach, obliges health care to be worked through transdisciplinary posture to the prevalence of a just health response, in close proximity to the truth, and without the legal system and the legal-sanitary micro-system losing their identities in the indispensable contact with other systems. These aspects reinforce the indispensability of the Ministério Público (Public Prosecution Service) to function as a collaborator capable of constructively protecting it. However, the institution\'s action in favor of health remains below of the constitutional obligations and down of expectations prevalent in the social environment. Therefore, it does not escape criticism and needs to take measures, in order to concretely ensure legal and social effectiveness. This work aims to contribute to public health and its your protection through the Ministério Público are better understood, organized, planned, structured and executed still in the extrajudicial field. It uses phenomenology, historical-axiological factors, linguistic rigor and the perspectivism of José Ortega Y Gasset to achieve these purposes. Proposes that the right to health and the corresponding policies be protect by the Ministério Público from: i) its your conjunctive and cooperative activity; ii) the practice of citizen humanization; iii) of posture based on the re-signification and reinitialization of its acts; iv) the performance of sectoral and regional functions; v) recognition and appreciation of its members, when they intervene in an efficient way; vi) the rationalization of its action; vii) the implantation and feeding of national and state database; (viii) the definition of positions supported by careful balancing; ix) the activity guided by resolutiveness advisor of the public health system and x) the search for biomimetic assistance, when possible.

Made available in DSpace on 2016-04-26T20:20:00Z (GMT). No. of bitstreams: 1 Eduardo Luiz Michelan Campana.pdf: 900128 bytes, checksum: 0df8dbf231d5bc63f908ba833e202d46 (MD5) Previous issue date: 2011-05-05 / This dissertation analyzes the constitutional economic order as a value source of Criminal Law. The research starts by analyzing the impact on the criminal systems of the different conceptions of State, checking on the features of Criminal Law in a Democratic and Social Rule-of-Law State. Analyzing constitutional criminal principles and values, constitutional theories on the criminal-juridical good, constitutional subpoenas, Economic Criminal Law and dispositions that establish the formal economic Constitution, allows for evaluation of the foundation present in the Federal Constitution of 1988 for criminal liability regarding proceedings that harm, or put in harm s ways the economic order. The supraindividual goods established by the Constitution form the social basis of the Rule-of-Law and require their enforcement and protection so as to perform social justice, including by punitive state interventions in new scopes, among which the economic order stands out. From the ruling content and meaning of the various constitutional provisions that it brings, which are in accordance with the Republic's foundations and objectives, it is particularly noticeable the relevance and axiological density of the Brazilian democratic state s economic order. The principles, foundations and objectives of the economic order reveal constitutional values of undisputable importance, a safe direction to attest its criminal value, supporting the investigation about the lack of legal protection, legitimizing the criminalization of procedures that result in social harm, besides authorizing a discussion about criminalization clauses. Constitutional foundation for legal protection of the economic order leads necessarily to the study of adequate instruments to face economic crimes, which requires an approach of Criminal Economic Law, a criminal right that involves danger or risk, resorting to open criminal types, blank criminal regulations and analogical interpretation, all of which are tools that, when adequately applied, seek to confer effectiveness to the punitive state s intervention for the protection of the economic order / O presente trabalho analisa a ordem econômica constitucional como uma fonte valorativa do Direito Penal. A investigação inicia-se com o impacto sobre o sistema punitivo das diferentes concepções de Estado, verificando-se quais as características do Direito Penal de um Estado Democrático e Social de Direito. A análise dos princípios e valores constitucionais penais, das teorias constitucionais sobre o bem jurídico-penal, dos mandados constitucionais de criminalização, dos institutos de Direito Penal Econômico e dos dispositivos que integram a Constituição econômica formal permite aquilatar o fundamento existente na Constituição Federal de 1988 para a intervenção penal com relação às condutas que lesionam ou colocam em perigo a ordem econômica. Os bens supraindividuais consagrados em nossa Lei Maior integram o núcleo social do Estado de Direito e reclamam sua promoção e proteção para a realização da justiça social, inclusive por meio da intervenção punitiva estatal em novos âmbitos, dentre os quais se destaca a ordem econômica. Do conteúdo e significado dos diversos dispositivos constitucionais que a disciplinam, os quais guardam congruência com os fundamentos e objetivos da República, avultam a relevância e a densidade axiológica da ordem econômica no Estado Democrático brasileiro. Os princípios, fundamentos e objetivos da ordem econômica revelam valores constitucionais de inegável importância, norte seguro para a aferição de sua dignidade penal, alavancando a investigação sobre o juízo de carência de tutela penal, legitimando a criminalização de condutas que a afetam com danosidade social, além de autorizarem a discussão sobre a existência de cláusulas de criminalização. A fundamentação constitucional da tutela penal da ordem econômica conduz necessariamente ao estudo do instrumental adequado para o enfrentamento da criminalidade econômica, o que demanda uma necessária abordagem do Direito Penal Econômico, um direito penal de perigo ou de risco, que se vale de tipos penais abertos, normas penais em branco e da interpretação analógica, ferramentas que, adequadamente empregadas, buscam conferir efetividade à intervenção punitiva estatal para a proteção da ordem econômica

Made available in DSpace on 2016-04-26T20:22:01Z (GMT). No. of bitstreams: 1 Valerio Pimenta de Morais.pdf: 534429 bytes, checksum: 3d4551c339db91ea1291c16e96fa281a (MD5) Previous issue date: 2013-09-17 / This essay analyses the influence of judicial decisions over São Paulo s tax law, taking as reference the moment of taxation by Public Administration, notedly the moment of tax assessment and its revision, which are markedly positivist, over all when taking into consideration the interpretation of the articles 142 and 149 of Brazilian Tax Code. The neopositivist premise has guided the development of the present essay, since its features have always been present at the analysis promoted, which can be reduced to an idea of complementarity, not only the activities of the government (Legislative, Executive and Judiciary), but also of a philosophical currents of Law. Note that the present analysis focus on Brazilian Federal Constitution, mainly on its principles, which join amplified by the multiplicity of interpreters, bringing semantic fill to the equation that assumes that rule of law is the result of interaction between law (work of Legislative and Executive, acting on its sanction and initiative), interpretation (a result of multiple social actors), and, finally, case law (deriving from the action of Judiciary). In this respect, this essay also examines the systems theory of Niklas Luhmann, that, considering the concept of legal system adopted, served as a support for the analysis of the position occupied by Executive, Legislative and Judiciary relatively to the same system, as well as the analysis of the principles and of the philosophical currents of law and the taxation, conceiving, as a result, the rule of law (which derives from the interaction of the elements which were mentioned above, within the neopositivist idea) and the new role played by case law as a source of law, made possible by the performance of the ideal model of a judge as a guardian-judge. In this context, in response to the questions thrown during the formulation of the introduction of this essay, we apprehend that judgments irradiate normativity, through individual and concrete rule up to general and abstract rule, either through compliance with regulatory expectations contrary to facts or even in case of objectification of judicial proceedings, being responsible for enough irritation that, over all taken into consideration, stimulate legislators create new laws. Thus, the approach between ethics and law, originally built by judicial decisions, tend to pervade the entire the legal system, also serving as a base for taxation moments as well as the moments before taxation, which begin to reproduce the aforementioned approach, representing a final translation of the principles of legal certainty and of equality / Esta dissertação tem por finalidade o estudo da influência das decisões judiciais sobre a legislação tributária paulista, tomando como referência o momento exacional de atuação da sua Administração Tributária, notadamente com o lançamento de ofício e sua revisão, que são tidos como marcadamente positivistas, sobretudo ao se levar em consideração a interpretação do Código Tributário Nacional, em seus artigos 142 e 149. A premissa neopositivista - diga-se de plano - norteou o desenvolvimento do trabalho, uma vez que suas características sempre estiveram presentes na análise que foi promovida, podendo mesmo ser reduzida a uma ideia de complementaridade, não só das atividades dos Poderes de Estado, mas, antes mesmo, das correntes filosóficas do direito. Neste passo, suas notas essenciais, tomadas em consideração, estabeleceram-se pela ambientação na Constituição da República de 1988, com pauta em forte medida principiológica, que, por sua vez, ingressa amplificada pela multiplicidade dos intérpretes, trazendo preenchimento semântico à equação concebida de que a norma jurídica é encontrada como o resultado da interação entre lei (obra dos Poderes Legislativo e Executivo, ao atuar na sua sanção e iniciativa), interpretação (resultado de multíplices atores sociais), e, por fim, jurisprudência (decorrente da atuação do Poder Judiciário). Nessa medida, foi também objeto de nossa investigação a consideração da teoria dos sistemas de Niklas Luhmann, que serviu de suporte para a apreciação, segundo a concepção de sistema jurídico adotada, da posição ocupada pelos Poderes Executivo, Legislativo e Judiciário em relação ao mesmo sistema, a par da apreciação formulada, ainda, da principiologia e das correntes filosóficas do direito e da tributação, concebendo-se, assim, em decorrência, a norma jurídica (resultado da interação dos elementos, antes apontados, fundamentadas no neopositivismo) e no novo papel assumido pela jurisprudência como fonte do direito, viabilizado pela atuação do modelo típico-ideal de juiz, na forma do juiz-guardião. Nesse contexto, com base no quanto se sacou das análises empreendidas ao longo do presente trabalho, em resposta às indagações lançadas durante a formulação da introdução deste, apreendemos que as decisões judiciais irradiam normatividade, num caminho de norma individual e concreta até a geral e abstrata, seja por meio do cumprimento de expectativas normativas contrafáticas, seja mesmo no caso da objetivação das lides submetidas ao Poder Judiciário, sendo responsáveis pela irritação suficiente para que, sobretudo dentro da consideração empreendida, o legislador estadual ou distrital, produza o novo direito positivado. A aproximação efetuada entre a ética e o direito, dessa forma, construída, originariamente, pelas decisões judiciais do Poder Judiciário, tende a perpassar todo o sistema jurídico, servindo de base, ainda, para os momentos pré-exacionais e exacionais, que passam também a reproduzir, de sua parte, esta mencionada aproximação, representando uma tradução final dos princípios da segurança jurídica e da isonomia

La Déclaration relative aux principes et droits fondamentaux au travail, adoptée par l’Organisation Internationaledu Travail (OIT) en 1998, a érigé, en « seuil social minimal », huit Conventions internationales du travail dites« fondamentales » concernant quatre thématiques : la liberté d'association et la reconnaissance effective du droitde négociation collective, l'élimination de toute forme de travail forcé ou obligatoire, l'abolition effective dutravail des enfants et l'élimination de la discrimination en matière d'emploi et de profession. Depuis 2001, laRépublique Démocratique du Congo, membre de l’OIT, s’est évertuée à ratifier l’ensemble des « conventionsfondamentales » de l’OIT et à rendre conforme sa législation nationale. Cependant, l’intégration de ces normesfondamentales s’avère relative. Le constat peut être fait d’imperfections et d’incohérences techniques des texteslégaux et réglementaires et, surtout, de problèmes très importants d’effectivité. Certains préalables socioéconomiquescomme politico-institutionnels ne semblent pas encore réunis pour donner une véritable assise auxprincipes et droits fondamentaux de la personne au travail tels qu’envisagés par la Déclaration de 1998. De plus,le contenu même de cette dernière apparaît trop limité par rapport aux préoccupations des travailleurs congolaiset aux droits fondamentaux qui, de fait, ne leur sont pas reconnus. Paradoxalement, si l’on se situe en RD Congoparfois en deçà des attentes de la Déclaration de l’OIT de 1998, la réalité des conditions d’emploi et de travaildes travailleurs appelle à réfléchir à l’au-delà des seuls principes affirmés par la Déclaration de l’OIT de 1998. / The Declaration on fundamental principles and rights at work adopted by the International Labour Organisation(ILO) in 1998, erected by « minimum social floor », eight international labour Conventions say « fundamental»on four themes: freedom of association and the effective recognition of the right to collective bargaining,elimination of all forms of forced or compulsory labor, the effective abolition of child labor and the eliminationof discrimination in respect of employment and occupation. Since 2001, the Democratic Republic of Congo, amember of ILO, has striven to ratify the set of « core conventions» of the ILO and to conform its nationallegislation. However, integration of these core standards turns on. The finding can be due to technicalimperfections and inconsistencies in laws and regulations, and especially of very important problems ofeffectiveness. Some socio-economic as political-institutional prerequisites do not yet seem together to give a realfoundation for fundamental principles and rights at work as envisaged by the 1998 Declaration. In addition, thecontent of the latter appears too limited compared to the concerns of Congolese workers and human rightswhich, in fact, they are not recognized. Paradoxically, if one is in DR Congo sometimes below expectations ofthe ILO Declaration of 1998, the reality of conditions of work and worker called to think about beyond theprinciples alone affirmed by the ILO Declaration of 1998.