No presente trabalho busca-se demonstrar a inovação trazida pela regulamentação dos Estados-partes do Mercosul, especialmente pela brasileira, que conferiu ao particular o direito subjetivo de postular Opiniões Consultivas diretamente ao Tribunal Permanente de Revisão. Para tanto, destaca-se a condição de sujeito de direito internacional adquirida pelo particular por meio de normas advindas de integrações entre Estados soberanos. Da mesma forma, a importância que possui um tribunal legitimado e com atribuições claras, tendo por exemplos a União Europeia e da Organização dos Estados Americanos, onde o Tribunal de Justiça e Corte Interamericana de Direitos Humanos são reconhecidos como responsáveis diretos pelo sucesso destes blocos. Dentre suas competências, destaca-se o protagonismo que tiveram as suas faces consultivas, representadas pelo reenvio prejudicial e pelas opiniões consultivas, respectivamente, instrumentos que não foram apenas responsáveis pela harmonização das legislações internas com a norma da integração, mas também por criar uma verdadeira cooperação jurisdicional entre organismos jurisdicionais interacionais e as jurisdições nacionais. Institutos que se assemelham às opiniões consultivas do Mercosul, cuja legitimação em postulá-las diretamente ao Tribunal Permanente de Revisão é conferida ao particular de forma inovadora em processos de integração. / This paper seeks to demonstrate the innovation brought about by the regulations of the Mercosur States Parties, especially by the Brazilian, which gave the individual the subjective right to apply for Consultative Opinions directly to the Permanent Review Tribunal. In order to do so, the condition of being a subject of international law acquired by the individual is highlighted, through norms derived from integrations between sovereign states. Likewise, the importance of a legitimate and clearly defined court, for example the European Union and the Organization of American States, where the Court of Justice and the Inter-American Court of Human Rights are recognized as directly responsible for the success of these blocs. Among its competences, the leading role played by advisory opinions, represented by the reference for a preliminary ruling and by the advisory opinions respectively, were not only responsible for the harmonization of domestic legislation with the integration rule but also for creating a genuine Jurisdictional cooperation between national courts and national courts. Institutes that resemble the consultative opinions of Mercosur, whose legitimacy in postulating them directly to the Permanent Review Tribunal is given to the individual in an innovative way in integration processes.

A presente pesquisa compreende o estudo e a tradução para o português do prólogo e da retórica do Tesouro de Brunetto Latini. Trata-se de uma compilação escrita em francês, por volta de 1260, que reúne matérias úteis para a política, entendida como arte de governar uma cidade. O Tesouro está dividido em três livros, um sobre teórica, um sobre ética e outro sobre política, o qual inclui uma arte retórica e um manual do podestade. O estudo do prólogo mostrou que a política é o fio condutor deste texto no gênero humilde que, para ensinar, compila excertos de diversas autoridades de maneira ordenada. Por sua vez, a arte retórica, parte da política, segue de perto a matéria do tratado De inventione, de Cícero, e traz também preceitos para a escrita de cartas, preceitos de artes poéticas e exemplos históricos e bíblicos. Por seus preceitos e exemplos, que são tanto retóricos quanto éticos, o Tesouro ensina e faz o elogio da política, ao mesmo tempo que se apresenta como uma memória. / This study encompasses an analysis and a Portuguese translation of the prologue and the rhetoric of Brunetto Latini\'s Tresor. The text is a French compilation written around 1260, and it compiles materials useful to the science of politics, which is defined as the art of ruling a city. The Tresor is divided into three books, one about theorics, one about ethics, and the other about politics, which includes an art of rhetoric and a handbook for the podestà. The analysis of the prologue shows that politics are the guiding principle of the text, which is written in plain (attenuata) style, thus meant for instruction, and compiles and puts in a specific order excerpts taken from various authorities. As for the art of rhetoric, a part of politics, the text closely follows the subject matter of Cicero\'s De intentione, and also has precepts for letter writing, principles of poetry and historical and biblical examples. Through the precepts and examples, which are rhetoric as well as ethic, the Tresor teaches and praises politics, and at the same time operates as a memory.

No presente trabalho busca-se demonstrar a inovação trazida pela regulamentação dos Estados-partes do Mercosul, especialmente pela brasileira, que conferiu ao particular o direito subjetivo de postular Opiniões Consultivas diretamente ao Tribunal Permanente de Revisão. Para tanto, destaca-se a condição de sujeito de direito internacional adquirida pelo particular por meio de normas advindas de integrações entre Estados soberanos. Da mesma forma, a importância que possui um tribunal legitimado e com atribuições claras, tendo por exemplos a União Europeia e da Organização dos Estados Americanos, onde o Tribunal de Justiça e Corte Interamericana de Direitos Humanos são reconhecidos como responsáveis diretos pelo sucesso destes blocos. Dentre suas competências, destaca-se o protagonismo que tiveram as suas faces consultivas, representadas pelo reenvio prejudicial e pelas opiniões consultivas, respectivamente, instrumentos que não foram apenas responsáveis pela harmonização das legislações internas com a norma da integração, mas também por criar uma verdadeira cooperação jurisdicional entre organismos jurisdicionais interacionais e as jurisdições nacionais. Institutos que se assemelham às opiniões consultivas do Mercosul, cuja legitimação em postulá-las diretamente ao Tribunal Permanente de Revisão é conferida ao particular de forma inovadora em processos de integração. / This paper seeks to demonstrate the innovation brought about by the regulations of the Mercosur States Parties, especially by the Brazilian, which gave the individual the subjective right to apply for Consultative Opinions directly to the Permanent Review Tribunal. In order to do so, the condition of being a subject of international law acquired by the individual is highlighted, through norms derived from integrations between sovereign states. Likewise, the importance of a legitimate and clearly defined court, for example the European Union and the Organization of American States, where the Court of Justice and the Inter-American Court of Human Rights are recognized as directly responsible for the success of these blocs. Among its competences, the leading role played by advisory opinions, represented by the reference for a preliminary ruling and by the advisory opinions respectively, were not only responsible for the harmonization of domestic legislation with the integration rule but also for creating a genuine Jurisdictional cooperation between national courts and national courts. Institutes that resemble the consultative opinions of Mercosur, whose legitimacy in postulating them directly to the Permanent Review Tribunal is given to the individual in an innovative way in integration processes.

In this essay two basic legal concepts, judicial decision and adjudication, are explored in the light of the discipline of Peruvian Civil Procedure Code of 1993 (CPC). This analysis is made from an analyticdogmatic perspective, aiming to show that an adequate use of those concepts is decisive to solve practical problems, foremost in the field of the appeal. / En el presente trabajo se exploran dos conceptos jurídicos básicos, resolución judicial y decisión, a la luz de la regulación del Código Procesal Civil peruano de 1993 (CPC). Este análisis se realiza a partir de un enfoque analítico-dogmático, buscando demostrar que un adecuado trabajo con dichos conceptos es decisivo para resolver problemas prácticos, sobre todo en el ámbito de la impugnación.

The diploma thesis titled Interpretation of traffic accident analysis results in relation to related legal decision deals with the interpretation of legal decisions accidents with not giving right of way. The main goal of this thesis is to find an established line for assessing culpability for comparable accident situations. Before the analysis of the 230 court rulings measurement is performed to estimate the distance an speed, because it is closely connected with right of way. In the context of theoretical part is characterized by a right of way, an expert in criminal proceedings, the road traffic regulations, penalties and the factors that influence us while driving. The analytical part draws on 230 court rulings and 5 expert opinions provided by the Institute of Forensic Engineering of the Technical University in Brno. Conclusion of the analytical part an established threshold for assessing culpability for comparable accident situations is found.

In 2016, the Colombian Constitutional Court recognized the Atrato River as a subject of rights based on the theory of biocultural rights. This dissertation analyzes a new legal concept that aims to defend the rights to a good life for humans and other-than-human co-inhabitants who share river ecosystems, focusing on the case of the Atrato River in Colombia. The 3Hs framework of biocultural ethics is adopted to interconnect complex and interrelated historical, biophysical, cultural, and political dimensions. With this analysis, broader biocultural approaches are suggested. They could be valuable for understanding and implementing biocultural rights in other world regions. Moreover, it could transform the current situation that destroys biocultural diversity toward public policies that favor more just and sustainable forms of co-inhabiting biocultural diversity. A primary limitation of the implementation of biocultural rights is the context of a "failed state," in which the Colombian State is subject to severe problems of corruption, illegal mining, conflicts between legal and illegal armed groups, and drug trafficking. There is a need for a dialogue solution to the conflict. This requires that illegal armed groups are valued as co-inhabitants. Achieving social-environmental justice is essential for biocultural ethics. In this case, it is the condition of possibility for the ruling of biocultural rights of the Atrato River to be entirely carried out.

No description available.

Unlike in the Ottoman world, the exercise of judicial power in nineteenth century Qajar Iran was not contingent upon formal appointment by the political authority. In accordance with the dominant Ṣūlī theory, it derived from the perceived intellectual ability of a cleric to infer the ruling of God (Ḥukmullāh) from the sources of Twelver Shī'ī law through deductive effort (ijtihād). Like the Ottoman qāḍī, the Qajar Uṣūlī jurist or mujtahid known as Ḥākim-i shar' in a judicial context had both notarial and adjudicative powers. The Qajar jurist could thus authenticate, register, annul legal documents and act as an arbiter in lawsuits. The Qajar jurist could also, however, issue a legal opinion. This was the role of the muftī – a separate judicial office in other parts of the Islamic world. Qajar jurists exercised their extensive judicial powers through a network of informal sharī'a courts, which they came to operate in most Iranian towns and cities largely independent of direct state control. While the notarial aspects of the Qajar sharī'a court have received some scholarly attention, this study aims to investigate the role of the jurist and his ruling (Ḥukm-i shar') in sharī'a litigation (murāfa'a pl. –āt).

La présente thèse de doctorat porte sur la fiscalité des prix de transfert. Dans un contexte mondial propice à la remise en cause des législations et des pratiques fiscales, elle traite de la question des instruments de régulation appropriés et du rôle du droit dans un tel édifice. En effet, nombre d'observateurs imputent les désordres majeurs de la régulation des prix de transfert à l'imprécision des règles qui la sous-tendent et à l'absence d'autorité mondiale contre la concurrence fiscale dommageable. En réponse, nous supposons que le principe de pleine concurrence ne se limite pas à la définition usuelle qui en est donnée. Nous montrons qu'il peut être considéré comme élément d'une norme universelle destinée à neutraliser les effets des particularismes fiscaux sur les échanges économiques internationaux. Une telle hypothèse fournit le critère d'évaluation des législations nationales et de a pertinence des politiques de prix de transfert des groupes. Nous analysons ensuite la législation et la jurisprudence française, et montrons qu'une transposition réelle du principe de pleine concurrence ne peut se résumer à copier l'article 9 § 1 des conventions modèles, mis suppose d'en traduire le contenu et l'esprit en instaurant les conditions d'une coopération réelle entre les acteurs. Nous exposons également la dialectique entre les lacunes de la régulation des prix de transfert et les tendances normatives à l'œuvre dans le monde entier, qui malgré leur hétérogénéité sont parfois présentées en réponse à la question des prix de transfert Nous fournissons une grille de lecture du plan BEPS et du développement des limitations légales imposées par les Etats ainsi que des obligations de conformité fiscale (compliance). Enfin, nous montrons que la reconstruction d'une régulation des prix de transfert en référence à la nonne universelle donnerait l'occasion d'instaurer un véritable partenariat entre l'Etat et les parties prenantes, ouvrant la voie vers une nouvelle manière de discuter la loi. / This doctoral thesis deals with the tax aspects of transfer pricing. ln the context of a globalized economy where the transfer pricing policies and legislations are at stake, it raises the question whether proper instruments of regulation can be set, and if the law is the adequate tool to that end.Indeed, numerous people consider that the major disorders in the regulation of transfer pricing stem from the Arm's Length Principle itself, due to its lack of economic precision and the absence of a global authority against harmful tax competition.To address the issue, we assume that there is more to the Ann's Length Principle than its common definition. Indeed, we show that it can be considered as part of a universal law aimed at neutralizing the effects of the tax differences in the international economic exchange. Such an assumption provides for a criterium to assess the quality of national legislations as well as the relevance of the groups' transfer pricing policies.By analyzing the French legislation and case law, we show that a thorough implementation of the Ann's Length Principle implies not only to copy article 9 § 1 the convention models, but more generally to capture its content and essence by setting the conditions for a proper cooperation between actors. We also explain the relationship between the lacks in the regulation of transfer pricing and the process of setting new rules that takes place around the world, describing the rationale of the BEPS plan and of the various limitations and compliance obligations that Governments impose to the taxpayers. Lastly, we show that building a national legislation with reference to the universal Ann's Length Principle implies a true partnership between the Government and all stakeholders, paving the way to a new manner of debating the law.

L’instauration de la question prioritaire de constitutionnalité (QPC) conduit à repenser les rapports entre les juridictions suprêmes : Conseil constitutionnel, Cour de cassation et Conseil d’Etat. Elle met aussi en lumière les spécificités de la fonction de juger – et notamment l’exercice, par le juge, de son pouvoir d’interprétation. De fait, en créant un lien direct entre les trois juridictions suprêmes, la QPC brouille les frontières de leurs compétences respectives et les place dans une situation d’interdépendance qui impacte directement l’étendue et l’exercice de leur pouvoir herméneutique. La QPC s’avère donc être le vecteur – c’est-à-dire à la fois le support, et le révélateur – d’une concurrence très vive entre les interprètes. De ce fait, il n’est pas possible de considérer qu’un juge détient le « dernier mot » pour l’attribution d’un sens à la loi ou à la Constitution – ces deux textes étant conjointement et simultanément interprétés par l’ensemble des juges du système. Le contrôle de constitutionnalité a posteriori met ainsi en lumière l’existence d’un processus interprétatif à la fois continu et inachevé. L’étude de ce contentieux permet donc de mieux comprendre le travail herméneutique effectué par le juge – en donnant l’occasion de forger le concept d’interprétation normative. / The introduction of the The Priority Preliminary Ruling on the Issue of Constitutionality (QPC) leads to rethinking the relations between the supreme jurisdictions : Constitutional Council, Court of Cassation and Council of State. It also highlights the specificities of the judging’s function- and in particular the exercise by the judge of his interpretation’s power. In fact, by creating a direct link between the three supreme jurisdictions, the QPC blurs the boundaries of their respective jurisdictions and places them in a situation of interdependence that directly impacts the extent and the exercise of their hermeneutical power. Therefore, the QPC turns out to be the vector - that is to say, both the medium and the developer - of a very lively competition between the performers. Thereby, it is not possible to consider that a judge has the "last word" for the attribution of a meaning to the law or the Constitution - these two texts being jointly and simultaneously interpreted by the whole judges of the system. The QPC thus highlights the existence of an interpretive process that is both ongoing and uncompleted. The study of this litigation so lets understand the hermeneutical work done by the judge - by giving the opportunity to forge the concept of normative interpretation.