Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2018-11-09T17:57:39Z No. of bitstreams: 1 OrlandoMaurizRamosDissertacao2018.pdf: 901886 bytes, checksum: 651204f0a4fd8e26d90341f87258fac2 (MD5) / Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2018-11-13T15:56:26Z (GMT) No. of bitstreams: 1 OrlandoMaurizRamosDissertacao2018.pdf: 901886 bytes, checksum: 651204f0a4fd8e26d90341f87258fac2 (MD5) / Made available in DSpace on 2018-11-13T15:56:26Z (GMT). No. of bitstreams: 1 OrlandoMaurizRamosDissertacao2018.pdf: 901886 bytes, checksum: 651204f0a4fd8e26d90341f87258fac2 (MD5) Previous issue date: 2018-09-15 / The Principle of Equality should be used in all situations involving legal relationships. With the advent of Law no. 9249/95, and consequently with the possibility of extinguishing punishment of authors of crimes against the tax order, after the effective payment of the helpless taxes, some controversies arose regarding the coercive effectiveness of Criminal Law. However, it is observed a differentiated treatment of non-taxable offenders, hence the importance of analyzing the instituting of punishment and acquittals in another perspective. Given that the Brazilian prison population is large, mainly due to practices of crimes against the patrimony, it is searched with the present work, to analyze the fact of the equal application of the benefit given to the authors of the crimes against the tax order, also to the authors of other crimes, who may repent of the criminal practice, restoring the injured object or, in its impossibility, repairing, in a certain way, the damage caused. Equal treatment is proposed between offenders, observing the possibility of extinguishing punishment, with an eye towards reducing new criminal practices, as well as reducing the prison population, generating a possibility of saving for the state, since it will not be obliged to costing the maintenance of the prisoners, a benefit for the victim, since they will be compensated for the damage caused by the practice of the crime, and a possibility of a second chance for the perpetrator, who will not be incarcerated. The analysis was based on bibliographical research, having as sources the doctrine, technical productions and jurisprudences. At first, the importance of taxes was analyzed for the maintenance of state activities, conceptualizing and extracting the purpose of the taxes, in order to understand the need to classify crimes against the tax order, and consequent application of a penalty to the offender. In a second moment, it is sought to understand the beneficent institutes of the Later Regret (Later Repentance) and the Acquittal Excuse (Excusive Absence). And then, the possibility of equal treatment and possible benefits, with the application of the abovementioned institutes, against the State, the victim and the aggressor was evaluated. / O Princípio da Igualdade deverá ser utilizado em todas as situações que envolvam relações jurídicas. Com o advento da Lei nº9.249/95, e, consequentemente, com a possibilidade da extinção de punibilidade aos autores de crimes contra a ordem tributária, após o efetivo pagamento dos tributos sonegados, surgiram algumas controvérsias no tocante à eficácia coercitiva do Direito Penal. Contudo, observa-se um tratamento diferenciado para com os autores de infrações que não tenham cunho tributário, daí a importância da análise dos institutos da extinção de punibilidade e das escusas absolutórias, numa outra ótica. Dado que a população carcerária brasileira encontra-se vultuosa, principalmente devido a práticas de crimes contra o patrimônio, busca-se com o presente trabalho, analisar o fato da aplicação equiparada do benefício dado aos autores dos crimes contra a ordem tributária, também aos autores de outros crimes, que porventura venham a se arrepender da prática delituosa, restituindo o objeto lesado, ou, na sua impossibilidade, reparando, de certa forma, o dano causado. Propõem-se um tratamento igualitário entre os infratores, observando a possibilidade da extinção da punibilidade, com olhos voltados à redução de novas práticas delituosas, bem como na diminuição da população carcerária, gerando uma possibilidade de economia para o estado, pois não será obrigado a custear a manutenção dos presos, um benefício para a vítima, vez que será ressarcida do prejuízo causado pela prática do crime, e uma possibilidade de segunda chance para o autor, que não será encarcerado. A análise se fundamentou em pesquisas bibliográficas, tendo como fontes a doutrina, produções técnicas e jurisprudências. Num primeiro momento foi analisado a importância dos tributos para a manutenção das atividades estatais, conceituando e extraindo a finalidade dos tributos, para se entender a necessidade da tipificação de crimes contra a ordem tributária, e consequente aplicação de uma pena ao infrator. Num segundo momento busca-se entender os institutos benéficos do Arrependimento Posterior e da Escusa Absolutória. E em seguida foi avaliado a possibilidade do tratamento igualitário e eventuais benefícios, com a aplicação dos institutos acima mencionados, frente o Estado, a vítima e o agressor.

Ce travail est une étude critique du prélèvement, un institut appliqué dans les successions internationales, prévue par l'art. 5 de la Constitution de la République fédérative du Brésil de 1988 et par l'art. 10 § 1 de la Loi d’Introduction aux règles de droit brésilien. Il s’agit d’une règle qui détermine l'application de la loi la plus favorable au conjoint ou aux enfants brésiliens dans les successions des citoyennes étrangères par rapport à biens situés au Brésil, comme résultat d'une comparaison entre la loi brésilienne et la loi du statut personnel du défunt. Il y a un conflit de cette règle avec le principe de l'égalité et ses manifestations dans la Constitution. L’objectif de cette thèse est déterminer les raisons pour l'élimination de l'institut du système juridique brésilien. Pour cela, Il est analysé le cadre conflictuel brésilien pour une adéquate définition du champ d’application de l'institut. Ensuite, il est étudié l'origine et les raisons de son intégration dans le système juridique brésilien. Après, ils sont examinées les difficultés que sa mise en oeuvre avant le scénario de la succession au Brésil. C’est prouvé que la raison pour son élimination, est la violation du principe d'égalité, parce qu’il pratique une discrimination déraisonnable quand il utilise la nationalité comme un moyen de favoriser certains héritières au moment d'attribuer des droits de succession. Enfin, se peut observer une inefficacité des mécanismes de correction a priori et a posteriori du droit international privé pour faire face aux effets néfastes du prélèvement. Ainsi, il est conclu que l’institut doit être éliminé du système juridique brésilien. L'étude suit une méthode inductive, en se fondant sur un cas hypothétique pour mieux exposer des conséquences de l’application de l'institut. Ils sont utilisés les techniques de recherche documentaire et bibliographique. / O presente trabalho constitui um estudo crítico acerca do prélèvement, um instituto aplicado no âmbito das sucessões internacionais, previsto no art. 5° da Constituição da República Federativa do Brasil de 1988 e no art. 10 § 1° da Lei de Introdução às Normas do Direito Brasileiro. Trata-se de uma regra que aponta a aplicação da lei mais favorável ao cônjuge ou filhos brasileiros em sucessões de bens de estrangeiros situados no Brasil, como resultado de uma comparação entre a lei brasileira e a lei do estatuto pessoal do de cujus. Observa-se um conflito dessa regra com o princípio da igualdade e suas manifestações no texto constitucional. Nesta tese questiona-se acerca dos motivos para a eliminação do instituto do ordenamento jurídico brasileiro. Para tanto, analisa-se o quadro conflitual brasileiro para uma adequada definição do campo de aplicação do instituto. Depois, verifica-se a origem do mesmo e os motivos sua incorporação no ordenamento brasileiro. Ainda, analisa-se a dificuldade que apresenta a sua concretização no cenário sucessório brasileiro. Fica provado que o motivo é a violação do princípio da igualdade, em virtude de promover uma discriminação não razoável entre herdeiros. A falta de razoabilidade se observa na utilização do critério nacionalidade como meio para obter o favorecimento na hora de atribuir direitos sucessórios. Por fim, constata-se a ineficácia dos mecanismos de correção a priori e a posteriori do Direito Internacional Privado para resolver os efeitos nocivos do prélèvement. Com isso, conclui-se que o instituto deve ser eliminado do ordenamento jurídico brasileiro. O estudo segue um método indutivo, apoiando-se em um caso hipotético usado para melhor expor as consequências da aplicação do instituto. Utiliza-se das técnicas de pesquisa bibliográfica e documental. / This is a critical study of the prélèvement, an institution applied on international successions, provided under art. 5 of the Constitution of the Federative Republic of Brazil, 1988, and art. 10 § 1 of the Introduction to the Brazilian Law Rules Act. Said institution regulates the application of the most favorable law to the Brazilian spouse or sons in the succession of goods located in Brazil owned by a foreign citizen, as a result of a comparison between Brazilian law and the law of personal status of the deceased. There is a conflict between this rule and the principle of equality and its manifestations in the Constitution. This thesis examines the reasons for the eradication of the prélèvement from the Brazilian legal system. It analyzes the Brazilian conflictual framework for a proper definition of the institution's scope. Then it examines the origins and the reasons for its incorporation into the Brazilian legal system. In addition, it analyzes the difficulties for the application of prélèvement in the Brazilian succession scenario. The reason for its eradication is the violation of the principle of equality, consisting in an unreasonable discrimination between heirs. The lack of reasonableness consists in using the nationality criteria as a mean for preference in the distribution of the inheritance. Finally, the ineffectiveness of a priori and a posteriori Private International Law correction mechanisms to avoid the harmful effects of prélèvement is proven. Thus, the conclusion is that the prélèvement must be eliminated from the Brazilian legal system. The study follows an inductive method, relying on a hypothetical case to better expose the consequences of the application of the institution. Both the documentary and the bibliographical research techniques are used.

Ce travail est une étude critique du prélèvement, un institut appliqué dans les successions internationales, prévue par l'art. 5 de la Constitution de la République fédérative du Brésil de 1988 et par l'art. 10 § 1 de la Loi d’Introduction aux règles de droit brésilien. Il s’agit d’une règle qui détermine l'application de la loi la plus favorable au conjoint ou aux enfants brésiliens dans les successions des citoyennes étrangères par rapport à biens situés au Brésil, comme résultat d'une comparaison entre la loi brésilienne et la loi du statut personnel du défunt. Il y a un conflit de cette règle avec le principe de l'égalité et ses manifestations dans la Constitution. L’objectif de cette thèse est déterminer les raisons pour l'élimination de l'institut du système juridique brésilien. Pour cela, Il est analysé le cadre conflictuel brésilien pour une adéquate définition du champ d’application de l'institut. Ensuite, il est étudié l'origine et les raisons de son intégration dans le système juridique brésilien. Après, ils sont examinées les difficultés que sa mise en oeuvre avant le scénario de la succession au Brésil. C’est prouvé que la raison pour son élimination, est la violation du principe d'égalité, parce qu’il pratique une discrimination déraisonnable quand il utilise la nationalité comme un moyen de favoriser certains héritières au moment d'attribuer des droits de succession. Enfin, se peut observer une inefficacité des mécanismes de correction a priori et a posteriori du droit international privé pour faire face aux effets néfastes du prélèvement. Ainsi, il est conclu que l’institut doit être éliminé du système juridique brésilien. L'étude suit une méthode inductive, en se fondant sur un cas hypothétique pour mieux exposer des conséquences de l’application de l'institut. Ils sont utilisés les techniques de recherche documentaire et bibliographique. / O presente trabalho constitui um estudo crítico acerca do prélèvement, um instituto aplicado no âmbito das sucessões internacionais, previsto no art. 5° da Constituição da República Federativa do Brasil de 1988 e no art. 10 § 1° da Lei de Introdução às Normas do Direito Brasileiro. Trata-se de uma regra que aponta a aplicação da lei mais favorável ao cônjuge ou filhos brasileiros em sucessões de bens de estrangeiros situados no Brasil, como resultado de uma comparação entre a lei brasileira e a lei do estatuto pessoal do de cujus. Observa-se um conflito dessa regra com o princípio da igualdade e suas manifestações no texto constitucional. Nesta tese questiona-se acerca dos motivos para a eliminação do instituto do ordenamento jurídico brasileiro. Para tanto, analisa-se o quadro conflitual brasileiro para uma adequada definição do campo de aplicação do instituto. Depois, verifica-se a origem do mesmo e os motivos sua incorporação no ordenamento brasileiro. Ainda, analisa-se a dificuldade que apresenta a sua concretização no cenário sucessório brasileiro. Fica provado que o motivo é a violação do princípio da igualdade, em virtude de promover uma discriminação não razoável entre herdeiros. A falta de razoabilidade se observa na utilização do critério nacionalidade como meio para obter o favorecimento na hora de atribuir direitos sucessórios. Por fim, constata-se a ineficácia dos mecanismos de correção a priori e a posteriori do Direito Internacional Privado para resolver os efeitos nocivos do prélèvement. Com isso, conclui-se que o instituto deve ser eliminado do ordenamento jurídico brasileiro. O estudo segue um método indutivo, apoiando-se em um caso hipotético usado para melhor expor as consequências da aplicação do instituto. Utiliza-se das técnicas de pesquisa bibliográfica e documental. / This is a critical study of the prélèvement, an institution applied on international successions, provided under art. 5 of the Constitution of the Federative Republic of Brazil, 1988, and art. 10 § 1 of the Introduction to the Brazilian Law Rules Act. Said institution regulates the application of the most favorable law to the Brazilian spouse or sons in the succession of goods located in Brazil owned by a foreign citizen, as a result of a comparison between Brazilian law and the law of personal status of the deceased. There is a conflict between this rule and the principle of equality and its manifestations in the Constitution. This thesis examines the reasons for the eradication of the prélèvement from the Brazilian legal system. It analyzes the Brazilian conflictual framework for a proper definition of the institution's scope. Then it examines the origins and the reasons for its incorporation into the Brazilian legal system. In addition, it analyzes the difficulties for the application of prélèvement in the Brazilian succession scenario. The reason for its eradication is the violation of the principle of equality, consisting in an unreasonable discrimination between heirs. The lack of reasonableness consists in using the nationality criteria as a mean for preference in the distribution of the inheritance. Finally, the ineffectiveness of a priori and a posteriori Private International Law correction mechanisms to avoid the harmful effects of prélèvement is proven. Thus, the conclusion is that the prélèvement must be eliminated from the Brazilian legal system. The study follows an inductive method, relying on a hypothetical case to better expose the consequences of the application of the institution. Both the documentary and the bibliographical research techniques are used.

The affirmative action policies have become a major instrument for achieving the desirendand fundamental principle of substantive equality. So, quotas, quotas, in a variety of purposes, need also brad doctrinal study, in order to give legal support to the implementation. The primary object of this research is precisely to analize the relation of the affirmative action with the principle of equality. After that, pretend to study, in particular the model of quotas imposed by CONSUN-UFU, through Resolution 20/2008, in favor of studentes from public schools. / As políticas afirmativas se tornaram um grande instrumento de concretização do almejado e fundamental princípio da igualdade substancial. Nesse sentido, as cotas, dos mais diversos fins, carecem, ainda, de amplo estudo doutrinário, com a finalidade de lhes dar suporte jurídico-argumentativo à implementação. O objeto do presente trabalho é exatamente analisar a relação das cotas com o princípio da igualdade. Após o estudo, analisaremos, em específico, o modelo de cotas instituído pelo CONSUN, por meio da Resolução 20/2008, na Universidade Federal de Uberlândia em favor dos alunos provenientes de escolas públicas. / Mestre em Direito Público

Ce travail est une étude critique du prélèvement, un institut appliqué dans les successions internationales, prévue par l'art. 5 de la Constitution de la République fédérative du Brésil de 1988 et par l'art. 10 § 1 de la Loi d’Introduction aux règles de droit brésilien. Il s’agit d’une règle qui détermine l'application de la loi la plus favorable au conjoint ou aux enfants brésiliens dans les successions des citoyennes étrangères par rapport à biens situés au Brésil, comme résultat d'une comparaison entre la loi brésilienne et la loi du statut personnel du défunt. Il y a un conflit de cette règle avec le principe de l'égalité et ses manifestations dans la Constitution. L’objectif de cette thèse est déterminer les raisons pour l'élimination de l'institut du système juridique brésilien. Pour cela, Il est analysé le cadre conflictuel brésilien pour une adéquate définition du champ d’application de l'institut. Ensuite, il est étudié l'origine et les raisons de son intégration dans le système juridique brésilien. Après, ils sont examinées les difficultés que sa mise en oeuvre avant le scénario de la succession au Brésil. C’est prouvé que la raison pour son élimination, est la violation du principe d'égalité, parce qu’il pratique une discrimination déraisonnable quand il utilise la nationalité comme un moyen de favoriser certains héritières au moment d'attribuer des droits de succession. Enfin, se peut observer une inefficacité des mécanismes de correction a priori et a posteriori du droit international privé pour faire face aux effets néfastes du prélèvement. Ainsi, il est conclu que l’institut doit être éliminé du système juridique brésilien. L'étude suit une méthode inductive, en se fondant sur un cas hypothétique pour mieux exposer des conséquences de l’application de l'institut. Ils sont utilisés les techniques de recherche documentaire et bibliographique. / O presente trabalho constitui um estudo crítico acerca do prélèvement, um instituto aplicado no âmbito das sucessões internacionais, previsto no art. 5° da Constituição da República Federativa do Brasil de 1988 e no art. 10 § 1° da Lei de Introdução às Normas do Direito Brasileiro. Trata-se de uma regra que aponta a aplicação da lei mais favorável ao cônjuge ou filhos brasileiros em sucessões de bens de estrangeiros situados no Brasil, como resultado de uma comparação entre a lei brasileira e a lei do estatuto pessoal do de cujus. Observa-se um conflito dessa regra com o princípio da igualdade e suas manifestações no texto constitucional. Nesta tese questiona-se acerca dos motivos para a eliminação do instituto do ordenamento jurídico brasileiro. Para tanto, analisa-se o quadro conflitual brasileiro para uma adequada definição do campo de aplicação do instituto. Depois, verifica-se a origem do mesmo e os motivos sua incorporação no ordenamento brasileiro. Ainda, analisa-se a dificuldade que apresenta a sua concretização no cenário sucessório brasileiro. Fica provado que o motivo é a violação do princípio da igualdade, em virtude de promover uma discriminação não razoável entre herdeiros. A falta de razoabilidade se observa na utilização do critério nacionalidade como meio para obter o favorecimento na hora de atribuir direitos sucessórios. Por fim, constata-se a ineficácia dos mecanismos de correção a priori e a posteriori do Direito Internacional Privado para resolver os efeitos nocivos do prélèvement. Com isso, conclui-se que o instituto deve ser eliminado do ordenamento jurídico brasileiro. O estudo segue um método indutivo, apoiando-se em um caso hipotético usado para melhor expor as consequências da aplicação do instituto. Utiliza-se das técnicas de pesquisa bibliográfica e documental. / This is a critical study of the prélèvement, an institution applied on international successions, provided under art. 5 of the Constitution of the Federative Republic of Brazil, 1988, and art. 10 § 1 of the Introduction to the Brazilian Law Rules Act. Said institution regulates the application of the most favorable law to the Brazilian spouse or sons in the succession of goods located in Brazil owned by a foreign citizen, as a result of a comparison between Brazilian law and the law of personal status of the deceased. There is a conflict between this rule and the principle of equality and its manifestations in the Constitution. This thesis examines the reasons for the eradication of the prélèvement from the Brazilian legal system. It analyzes the Brazilian conflictual framework for a proper definition of the institution's scope. Then it examines the origins and the reasons for its incorporation into the Brazilian legal system. In addition, it analyzes the difficulties for the application of prélèvement in the Brazilian succession scenario. The reason for its eradication is the violation of the principle of equality, consisting in an unreasonable discrimination between heirs. The lack of reasonableness consists in using the nationality criteria as a mean for preference in the distribution of the inheritance. Finally, the ineffectiveness of a priori and a posteriori Private International Law correction mechanisms to avoid the harmful effects of prélèvement is proven. Thus, the conclusion is that the prélèvement must be eliminated from the Brazilian legal system. The study follows an inductive method, relying on a hypothetical case to better expose the consequences of the application of the institution. Both the documentary and the bibliographical research techniques are used.

In this article, the author analyzes the impact of the Kantian concept of human dignity in the UN Convention on the Rights of Persons with Disabilities. Likewise, the author elaborates a critique of the principle which argues that persons with disabilities’ individual autonomy and capacity to make decisions must be respected, regardless of the particular circumstances of the case, and finally proposes an interpretation of this principle based on the principle of equality. / En el presente artículo, el autor analiza la incidencia del concepto kantiano d e d ignidad h umana e n l a C onvención I nternacional sobre los Derechos de las Personas con Discapacidad de la ONU. Asimismo, el autor realiza una crítica al principio que sostiene que deben respetarse siempre, sin importar las circunstancias particulares del caso, la autonomía individual y la capacidad de las personas con discapacidad de adoptar decisiones, y, finalmente, propone una interpretación de este principio con base al principio de igualdad.

L'essai d'universalisation du principe d'égalité consiste à l'appréhender non dans un sens statique, mais plutôt, dans une logique dynamique. C'est l'ouverture du principe à une pluralité d'interprétations prenant en compte les besoins et aspirations de chaque société. Si cette démarche contribue ainsi à enrichir le concept, elle ne saurait justifier que ce principe soit complètement vidé de son contenu. C'est le véritable enjeu de cette analyse qui, sans doute imparfaitement, a tenté de trouver les voies et moyens permettant à la fois d'affirmer l'universalisation du principe d'égalité et la prise en compte des spécificités locales. L'égalité entre époux, parce qu'elle touche à l'idée qu'on se fait de la famille, rend la tâche plus ardue. Car la famille a une forte imprégnation dans les mœurs et les discussions y relatives sont rarement dénuées de passions et d'idéologies. A cela, il a fallu ajouter, de façon non moins négligeable, les considérations politiques, économiques, socioculturelles qui construisent un univers symbolique, et partant, déteignent sur l'interprétation in concreto du principe d'égalité entre époux. Une certitude doit être retenue : seuls des apports divers et variés pourraient donner tout son sens à l'universalité du principe d'égalité, qui à bien y voir, est une riche et belle conquête. Si des difficultés d'application du principe demeurent dans le contexte où il a vu le jour, celles-ci sont encore plus grandes lorsqu'est envisagée sa transposition dans d'autres ères géographiques. D'où la nécessaire prudence et l'exigence d'une certaine subtilité. Le charme du principe d'égalité résiderait peut-être dans le fait qu'il est en perpétuel mouvement. / The attempt to universalize the principle of equality consists of analysing it none as static, but as a dynamic concept. It is its openness to a variety of interpretations taking into consideration the needs and aspirations of each society. If that approach contributes to enrich the concept, it wouldn't lead to empty its content. That is the main challenge of this study, which, probably imperfectly has tried to find means and ways, allowing both the affirmation of the universality of the principle of equality and taking into consideration local particularities. Equality between spouses, because it is grounded in the thinking behind the idea of family, makes the task difficult. Indeed, family has a profound anchorage in the mainstream thinking, and discussions around it are rarely conducted without passions and ideologies. To that, one should add that economic, political and sociocultural considerations which build up a symbolic world, and so affecting the interpretation in concreto of the principle of equality between spouses. One thing for should be kept in mind: only diverse and varied contributions could give all its meaning to the universality of the principle of equality, which to some extent, is a rich and beautiful conquest. Even if implementation difficulties of the principle remain to deal with, there are more important when its transposition is envisaged in other geographical areas. Thus, there is a necessity of prudence and the requirement of some subtility. The charm of the principle of equality could reside perhaps in the fact that it is in a constant evolution.

The study is mainly to reflect on how the two members of the European Union, Sweden and Finland has chosen to implement the directive 2014/24/EU of the European Parliament and of the Council of the European Union. To limit the study the focus has been to investigate the width of ‘conflict of interest’ as well as the width of ‘contracting authorities’. The conflict of interest may appear in all phases within the purchasing process with a risk for unjust advantages for the wanted supplier or the opposite, where a supplier is excluded by purpose. The actual procurement process is presented in the study in a wider context where the procurement document, the publication of the document as well as the establishing of the winning tender is defined as the second phase. The total process of purchasing begins with a first phase, the analysis of the actual need, market orientation and an evaluating of the previous contract. The third phase, contract management, is very critical as the risk of becoming caught altering the contracts during the term is low. Therefore, is not only the conflict of interest connected to the prior involvement of candidates or tenderers that need to be addressed. The regulation of the two national procurement laws does not contain the wider sense of conflict of interest. Instead, one Finnish inferior law, regulating administration and conflict of interest there in, appears to be the most comprehensive legislation to include all organizations that the procurement law applies to. The Swedish regulation as oppose to the Finnish spread out on a general administrative law and a law applied to the municipal organizations. However, this is not including all the organizations that must process their procurations according to law. The legislator refers to the constitutional principle, the principle of equality, and a mandate for the procurement authority to support all procurement organizations that are obliged to implement procurement under public procurement laws. Above is a simplified description of how the procurement directive has been implemented in Sweden and Finland. What has been noted is that is does not appear to be any penalties for those who shows a behavior indicating that there is a conflict of interest in any of the steps of the purchasing process. On the other hand, it is the contracting organization that may face penalties such as a waste of resources when a procurement is reviewed and fails, which means further time spent on yet another process of procurement. A contracting organization that does not manage its contracts according to the stated demands in the procurement might make such incorrect purchases or concessions that could lead to considerable sanctions.

Made available in DSpace on 2016-08-10T10:47:52Z (GMT). No. of bitstreams: 1 Selenia Gregory Luzzi da Silva.pdf: 969099 bytes, checksum: 728f69ee5f9defce4a5460d1d65521ba (MD5) Previous issue date: 2010-02-19 / This study is primarily justified by the analysis of the principle of equality, the policy reasons for inequality to ensure effective equality material, which takes effect on the acceptance of difference, due to political pluralism, as expressed in the Constitution Federal. Inequalities originated due to natural factors or historical, cultural, social, economic or political. Whatever the reasons for distinguishing, policies are needed that balance to the minimum access rights and opportunities, from legal and political instruments of Equalization, which occurs through affirmative action. Only the designing principle of equality in its formal and material senses, demonstrating that there is only treatment isonomically if there is a distinction between the situations of inequality occurring, with regard to individuals unequally, which includes the need for implementation of affirmative action. Support for affirmative action policies are in international documents, the North-American, and the internal law, specifically in the Constitution. Nevertheless, it denotes a resistance to affirmative action, including the complicity of the public, whether by legislative omission, lack of effort - political will - the executive and the timidity of the judiciary. Making a systematic cut, this paper focuses on the issue of affirmative action in the face of two specific minority groups: blacks and women. Highlights the reasons for the historical prejudice and discrimination that these groups have suffered and points, using statistical data, the discriminatory situations still arise. Stresses the importance of affirmative action directed to the attendance of these groups, highlighting the policies already implemented. / O objetivo deste estudo é, primeiramente, justificar, a partir da análise do princípio da igualdade, as razões políticas para a desigualação de modo a assegurar efetiva igualdade material, que se concretiza na aceitação da diferença, decorrente do pluralismo político, como expresso na Constituição Federal. As desigualdades originariam-se em decorrência de fatores naturais ou de fatores históricos, culturais, sociais, econômicos ou políticos. Independentemente das razões de distinção, são necessárias políticas que permitam equilibrar ao máximo o acesso a direitos e oportunidades, a partir de instrumentos jurídicos e políticos de igualação, que se dá pelas ações afirmativas. Somente concebendo o princípio da igualdade nas suas acepções formal e material, demonstrando que só existe tratamento isonômico se houver a distinção das situações de desigualdade ocorrentes, tratando-se os indivíduos desigualmente é que se compreende a necessidade de implementação das ações afirmativas. O suporte para as políticas de ação afirmativa estão em documentos internacionais, na experiência norte-americana, e no direito interno, expressamente na Constituição Federal. Apesar disso, denota-se uma resistência as ações afirmativas, inclusive pela conivência do poder público, seja pela omissão legislativa, falta de esforço vontade política do executivo e pelo acanhamento do judiciário. Fazendo um corte sistemático, o presente trabalho enfoca o tema das ações afirmativas em face a dois grupos minoritários específicos: negros e mulheres. Destaca as razões do preconceito e discriminação histórica que este grupos têm sofrido e aponta, aproveitando dados estatísticos, as situações discriminatórias ainda ocorrentes. Assinala para a importância das ações afirmativas voltadas ao atendimento destes grupos, destacando as políticas já implementadas.

L’étude repose sur l’hypothèse que les aides d’État fiscales sont autonomes, se singularisant par rapport aux autres règles du droit fiscal de l’Union. Cela est dû au fait que la véritable nature de l’intégration, la véritable finalité du contrôle des aides fiscales, n’est pas facilement perceptible.Le régime des aides fiscales dépasse son cadre initial de contrôle des systèmes fiscaux pourintégrer celui d’élaboration de règles juridiques communes. Les autorités de l’Union, par le biais du régime des aides fiscales, contrôlent les systèmes fiscaux nationaux ; en même temps, elles parviennent à jouer un rôle important pour la coopération interétatique au regard de la lutte contrela concurrence fiscale dommageable. Plus important encore, elles réussissent à coordonner les systèmes fiscaux nationaux, procédant d’une instrumentalisation du contrôle des aides fiscales,contrôle étant conçu comme un succédané de l’harmonisation fiscale. La démonstration des finalités protéiformes de ce contrôle repose d’abord sur la méthode d’identification d’une aide fiscale, identification qui correspond aux finalités recherchées. La vérification de l’hypothèse initiale de singularisation des aides fiscales pose également la question de sa finalité. Ce contrôle est-il susceptible de façonner la structure même du droit fiscal de l’Union et, d’une manière plus substantielle, la répartition des compétences entre les autorités européennes et nationales ? Une technique comme celle du contrôle des aides fiscales peut-elle potentiellement contribuer à redéfinir la ligne de démarcation entre souveraineté fiscale des États membres et limitation tolérable de celle-ci par le droit de l’Union ? / This thesis is based on the premise that tax state aids differentiate themselves from other tax law related rules of the European Union. This is due to the fact that the true nature of the integration, the true purpose of the regulation of tax state aids, is not so easily discernible. The legal status oftax state aids outreaches its original scope—the scrutiny of fiscal systems—to integrate that of creation of common legal rules. The authorities of the Union, through the tax aids regime, monitor domestic tax systems; at the same time, they come to play an important role in the context of the interstate cooperation tackling harmful tax competition. More importantly, they manage to coordinate domestic tax systems as a result of the “instrumentalization” of the regulation of taxaids. The latter is then regarded as a substitute to tax harmonization. This manifestation of themultifarious objectives of tax state aids regulation is firstly based on the technique ofcharacterization of a tax aid, a characterization corresponding ultimately to the goals as expected.The proof of the initial hypothesis of the self-containment of tax aids raises the question of its purpose. Is this regulation likely to weave the very structure of Union tax law and, more substantially, the division of competences between European and domestic authorities? Is a technique like the one related to tax state aids regulation likely to contribute to redefining the dividing line between member States tax sovereignty and its tolerable limitation by Union law?