Imagem- documento. Refigurações do arquivo nos filmes de Filipa César Hito Steyerl e Harun Farocki

Esta tese analisa o conceito de imagem-documento na arte contemporânea através do comentário a um conjunto de filmes, que têm em comum uma génese documental: A Cruz e a Prata (2010), de Harun Farocki, Cacheu (2010), de Filipa César e November (2004), de Hito Steyerl. Em primeiro lugar, é introduzido e definido o conceito de imagemdocumento e, em seguida, são identificadas as transformações a que o conceito de arquivo tem vindo a ser sujeito no contexto da arte contemporânea e, consequentemente, como é que esta transformação altera a noção de documento visual e a forma como este é recebido pelo espectador. A tese divide-se em três capítulos, sendo que no primeiro é feita uma abordagem ao conceito de imagem-documento relacionando o percurso que associa o documento ao espaço da arte com referências históricas; no segundo capítulo, é elaborado comentário individual dos filmes; e no terceiro é abordado o papel do documentário na arte contemporânea, bem como o conceito de “efeito de arquivo” e a sua relação com os filmes enunciados.

Derecho administrativo comunitario

The globalization and the need for countries to unite under regional organizations fostered the emergency of a Communitary law. This isa law made bysupranational institutions capable of submitting States toa single legal order. Thistransforms administrative law on international administrative law that overflows the national legal system. This phenomenon was felt on Colombia given the current development of the Andean Integration System

O sigilo bancário e a fraude fiscal

Tax evasion and fraud threaten the economic and social objectives of modern tax systems, precluding the state funding for the satisfaction of collective needs and the fair distribution of wealth, being a violation of basic principles and values of our society. In tax law, to give tax administration the necessary powers to supervise and control the information provided by taxpayers and combat tax evasion and fraud, over the last years the grounds for a derogation of bank secrecy without judicial authorization have been extended, which raises some constitutional compatibility issues. Similarly, this tendency of making this legal regime more flexible and increasing automatic exchange of information has been followed by the European Union and the international community. Banking secrecy, as a professional secrecy, is an instrument to protect the right to privacy but also appears as an anti-abuse and repressive mechanism of evasive and fraudulent behaviors. Because of the conflict of interests will always be necessary to make a practical agreement between them, ensuring the legality and the due guarantees of the taxpayers but also an effective way to combat tax evasion and fraud. Bank secrecy cannot be one method to, behind the right to privacy, taxpayers practice illegal activities. But the practice of these irregular conducts also does not justify a total annihilation of the right to banking secrecy, uncovering all documents and bank information’s. Although considering the legislative changes, the administrative derogation of bank secrecy will always be what the tax administration does of it.