Regime jurídico dos incentivos fiscais: uma análise à luz da ordem econômica

This scientific investigation begins with the recognition of the authorization granted by the Constitutional Legislator to the State for, relativizing its neutrality towards the private sector, intervene in the behavior of economic agents, through different means, including fiscal incentives and tax increases in order to achieve the objectives and directives of the Federal Constitution, as well as achieve the rights and guarantees also described in the Federal Constitution. Demonstrates, however, that this intervention in the private sector has the power to generate both salutary reflections as perverse and divorced goals from what was established by the Federal Constitution and Multilateral Agreements and this is the basis that justifies the relevance of the study: because of the urgency to provide a thorough analysis of the phenomenon of state intervention in the Economic Order, given the importance of its impacts, both for citizens' lives, as well as for the maintenance of the State established as it is nowadays. From this premise, this research examines the issue of tax policies adopted in the country, focusing on tax incentives, comparing its use with the principles of the Economic Order and the General Agreement on Tariffs and Trade - GATT analyzing whether these have been respected or if Brazil adopted unjustified protectionist measures. From this context, this research approximated different branches of the law, developed through literature review in areas such as constitutional law, economic law, tax law, financial law and law and economics. This study verifies the motivations and objectives that underlie the adopted justifications for the use of tax incentives, as well as its results, seeking to empirically answer if its use is reasonable and consistent with the terms enshrined in the Federal Constitution of 1988 and GATT. The answer to this research question will be sought through doctrinal analysis, jurisprudence and hard cases. Thus, the study begins with the historical evolution of extrafiscality, analyzes the principles that should guide the behavior of economic agents. Subsequently analyzes the legal regime of tax incentives and the results achieved by hard cases in which the tax policies with extrafiscal nature were adopted in order to demonstrate the positive and negative consequences arising from the adoption of this type of benefit

A crise de legitimidade na democracia representativa e o desatendimento aos direitos fundamentais: um enfoque participativo-educacional

This study aims to bring reflection on the legitimacy crisis of the Brazilian representative democracy, which results in non-attendance of fundamental rights, regarding legal and social facts in light of the existing constitutional order and seeking solutions in more democratic procedures and in a more humane, critical, democratic and collaborative education. It has been an issue for some time the understanding that the authorities do not meet the basic needs of Brazilian citizens - the only way to make them autonomous and sufficiently able to conduct their lives in a competitive and globalized labor market. Such situation only worsened - as illustrated by the social movements in mid-2013 - when people took to the streets, showing a noticeable dissatisfaction with public services in general, and some other groups presenting specific complaints in those events. To find solutions or at least suggestions for the reflection of the problem found, a current approach to public authorities was necessary attempting to reveal how the constitutional order authorizes their operation and how - in fact - they act. In this endeavour, the legitimacy of power was discussed, involving the analysis of its origin, to whom it belongs and the legitimacy of deficit situations, concluding that it is only justified as it gets more democratic influence, with greater participation of people in its deliberations and decisions, with its plurality and complexity. Research carried out by official institutions was necessary to have evidence of the low level of social development of the country and the nonattendance of minimum basic rights, as well as exposure to various acts and omissions which show that all public authorities do not legitimately represent the people's interests. The competence of the Supreme Court to establish the broader scope of the remuneration policy in the public service received proper attention, presenting itself as an effective means to promote the reduction of the remuneration and structural inequality in public service and contributing to better care of fundamental rights. Also, considerations were made about the Decree 8243/2014, which established the National Policy for Social Participation (NPSP) and the National System of Social Participation (NSSP) and took other measures with the suggestion of its expansion into the legislative and judiciary powers as a way to legitimize the Brazilian democracy, considering its current stage. In conclusion, it is presented the idea expressed by the most influential and modern pedagogical trends for the creation of a participatory, solidary, non-hierarchical and critical culture since the childhood stage. This idea focuses on the resolution of questions addressed to the common good, which considers the complexity and the existing pluralism in society with a view to constant knowledge update. Knowledge update is in turn dynamic and requires such action, instilling - for the future generations - the idea that the creation of a more participatory and collaborative democracy is needed to reduce social inequality as a way to legitimize and promote social welfare, with the implementation of a policy devoted to meet the minimum fundamental rights to ensure dignity to the population.

Os limites do poder regulamentar do Conselho Nacional de Justiça no contexto do Estado constitucional brasileiro

The creation of the National Council of Justice (CNJ) through the Constitutional Amendment nº 45/2004, derived from countless gaps in Brazilian law, mainly relating to procedural delays, ineffectiveness of judicial decisions, and the lack of mechanisms that enable, effectively, disciplinary accountability of judges. The council is constitutionally designed as a member of the Judiciary, which has administrative nature and laid assignments in art. 103-B, § 4 of the current Constitution, among which is to edit regulations to instrument its performance. However, since it came into force, the amendment raised extensive discussions, linked in particular to the constitutionality of the CNJ, which was made through the direct action of unconstitutionality nº 3367, against the alleged violation of the principles of separation of powers and federative form, as well as the limits of its regulatory powers, as has fanned out in ADI nº 3823/ DF, this one dealing on Resolution nº 07, which regulates the seal of nepotism practice in the judiciary. However, despite the Supreme Court has already pronounced on the matter, recognizing the constitutionality of the council, as well as the resolution already said, the debate is in a state of latency, and may erupt again with each new manifestation of regulatory CNJ, given the lack of agreement between doctrine and jurisprudence around the constitutional treatment of its regulatory powers. In this context undeniably reflection on the definition of the regulatory power of the CNJ, presents itself as extremely relevant, and current, in particular in the ambience of the Constitutional Rule of Law, where he strives for legal certainty and consolidation of regulatory institutions. So that it could reach a satisfactory result, skilled at resolving the problems raised, the present study analyzed the reasons that gave rise to the creation of the CNJ, demonstrating their indispensability, but also sought to characterize the status of their administrative and constitutional body, noting finally, the compatibility of its regulatory activities to constitutional principles. From this perspective, we adopted the deductive method and carried out research and bibliographic nature documentary.

A democracia participativa na jurisdição constitucional brasileira: o amicus curiae enquanto mediador democrático no controle concentrado de constitucionalidade no Supremo Tribunal Federal

This master thesis aims to research the tension established between the judicial review and democratic theory which was always present in the constitutional doctrine of separation of powers. In this regard, the expansion of the Brazilian constitutional jurisdiction checked after the occurrence of the Federal Constitution of 1988 and the inertia of the Legislature in disciplinary relevant legal aspects of Brazilian society contributed to a hyperactivity of the Supreme Court. However, in a complex society of context, as is the Brazilian society, there are contained demands and political controversies that hardly would be well represented or resolved through the action of the Court of ministers at the expense of other government bodies. Among the supremacy of Parliament and the legitimacy deficit of these magistrates, is the constitutional text and the social fabric that makes this legal status of the political. Participatory democracy established by the guidelines of the Federal Constitution requires this perspective when the Supreme Court acting in place of concentrated constitutionality control. In a plural society, there is no reason to get rid of state decision moments popular participation. Lack the Supreme Court, this time, the democratizing perception that the institute brings to the interior of the Court, as state determination of space in which to come together and meet the aspirations of society and state claims. The dissertation investigates thus the possibility of amicus curiae Institute serve as a mediator of the democratic debate, to assist the Supreme Court in the preparation of the decision is, historically, that which is of greater legitimacy, from the perspective of a theory participatory democracy. Analyzes, likewise, the unfolding of abstract judicial review in the context of Brazilian law. Proposes, incidentally, a rereading of the separation of powers, with the call for the Judiciary be careful not to become the protagonist of national political decisions. It maintains, finally, that procedural opening the interpreters of the constitution, through the amicus curiae Institute, shows up as able to decrease the legitimacy deficit in the performance of the Brazilian Supreme Court.

A regulação da exploração e produção de hidrocarbonetos não convencionais no Brasil

The global energy crisis triggered the possibility of unconventional hydrocarbons exploration and production, culminating in the US energy revolution as well as making other countries interested in the development of these natural resources. The justification for this research comes from Brazil's interest in the use of hydraulic fracturing techniques in unconventional resources since the Brazilian National Agency of Petroleum, Natural Gas and Biofuels (ANP) organized the 12th acquisition process and published the Resolution no. 21 of April 10, 2014. The conflict between economic viability and the social and environmental damage from exploration and production of unconventional hydrocarbons in Brazil resulted in the search for a legal solution that would consider the economic, social and environmental interests. The main purpose here is to analyze the regulation of unconventional oil exploration and production in Brazil in order to show lack of regulatory instruments so far. The specific objectives are to investigate how the lack of effective regulation may ultimately prevent the development itself, analyze the importance of systematization of a new regulatory tool for ensuring legal security and energy, identify the key negative environmental and social impacts, and suggest possibilities approaches within the new regulatory framework. The research methodology stands out the hypothetico-deductive model as approach, and the comparative model as procedural method. Moreover, the research techniques used here are performance of a theoretical and descriptive questioning over literature search, analysis of Brazilian standardization and case laws, and a brief comparative study, in order to provide suggested approaches for a new regulatory framework.

A regulação da exploração e produção de hidrocarbonetos não convencionais no Brasil

The global energy crisis triggered the possibility of unconventional hydrocarbons exploration and production, culminating in the US energy revolution as well as making other countries interested in the development of these natural resources. The justification for this research comes from Brazil's interest in the use of hydraulic fracturing techniques in unconventional resources since the Brazilian National Agency of Petroleum, Natural Gas and Biofuels (ANP) organized the 12th acquisition process and published the Resolution no. 21 of April 10, 2014. The conflict between economic viability and the social and environmental damage from exploration and production of unconventional hydrocarbons in Brazil resulted in the search for a legal solution that would consider the economic, social and environmental interests. The main purpose here is to analyze the regulation of unconventional oil exploration and production in Brazil in order to show lack of regulatory instruments so far. The specific objectives are to investigate how the lack of effective regulation may ultimately prevent the development itself, analyze the importance of systematization of a new regulatory tool for ensuring legal security and energy, identify the key negative environmental and social impacts, and suggest possibilities approaches within the new regulatory framework. The research methodology stands out the hypothetico-deductive model as approach, and the comparative model as procedural method. Moreover, the research techniques used here are performance of a theoretical and descriptive questioning over literature search, analysis of Brazilian standardization and case laws, and a brief comparative study, in order to provide suggested approaches for a new regulatory framework.

Aplicação do exame da proporcionalidade diante da implantação de empreendimentos eólicos em áreas de preservação permanente

The setting up of wind power enterprises at Permanent Preservation Areas reflects the obvious conflict and necessary convergence between free market and energy security on the one hand, and the promotion of environmental quality on the other. From the perspective of energy sustainability, and in order to achieve development (in its complex meaning, which converges economic, social, environmental and cultural aspects), the harmonization between free market and an ecologically sustainable environment is required. This work aims to identify the link between the protection system of the Permanent Preservation Areas and the current constitutional order, by analyzing the implementation of wind power enterprises in these protected zones focusing on the proportionality aspects. A legal and purposeful research was developed, from a theoretical method, followed by collecting and analyzing both primary and secondary data. From these data, the law, the legal literature and judicial decisions were cross-examined, under the light of the Constitution and guided by the theory of proportionality and related development imperatives. In this context, the present study identified the link between the principles of the economic order, environment and energy law, finding their basis under the Federal Constitution and development. By reproducing this interrelationship and by means of post-crisis institutional reforms, the guiding objectives of the Brazilian electric sector began to corroborate the precepts of development, although issues regarding its sustainability still persist. The appraisal of proportionality indicates that the Permanent Preservation Areas protection system is insufficient to materialize the right to a healthy quality of life upon the implementation of wind projects at Permanent Preservation Areas, albeit seeking the harmonization between free market and environmental protection.

Aplicação do exame da proporcionalidade diante da implantação de empreendimentos eólicos em áreas de preservação permanente

The setting up of wind power enterprises at Permanent Preservation Areas reflects the obvious conflict and necessary convergence between free market and energy security on the one hand, and the promotion of environmental quality on the other. From the perspective of energy sustainability, and in order to achieve development (in its complex meaning, which converges economic, social, environmental and cultural aspects), the harmonization between free market and an ecologically sustainable environment is required. This work aims to identify the link between the protection system of the Permanent Preservation Areas and the current constitutional order, by analyzing the implementation of wind power enterprises in these protected zones focusing on the proportionality aspects. A legal and purposeful research was developed, from a theoretical method, followed by collecting and analyzing both primary and secondary data. From these data, the law, the legal literature and judicial decisions were cross-examined, under the light of the Constitution and guided by the theory of proportionality and related development imperatives. In this context, the present study identified the link between the principles of the economic order, environment and energy law, finding their basis under the Federal Constitution and development. By reproducing this interrelationship and by means of post-crisis institutional reforms, the guiding objectives of the Brazilian electric sector began to corroborate the precepts of development, although issues regarding its sustainability still persist. The appraisal of proportionality indicates that the Permanent Preservation Areas protection system is insufficient to materialize the right to a healthy quality of life upon the implementation of wind projects at Permanent Preservation Areas, albeit seeking the harmonization between free market and environmental protection.

Plano de desenvolvimento sustentável e articulação de políticas públicas: o controle de políticas ambientais pelo poder judiciário

The right to the preservation of a healthy environment is perceived as a Fundamental Right, inserted in the National Constitution and referring to present and future generations. The preservation of the environment is directly connected to the right to Health and Human Dignity and, therefore, must be treated as a personal right, unavailable, claiming for a positive response from the Brazilian State, through the development of related public policies, control of potentially harmful economic activities, with special focus on the principles of precaution and solidarity. The Brazilian judiciary must thus be attentive to the guardianship of the Fundamental Right. The judiciary control over the execution of public policies is based on obeying the principle of the separation, independence and harmony between the Powers, however it should never deviate from the constitutional obligation of caring for the effectivation of the rights and guarantees within the Magna Carta. In the balance between the principle of human dignity, from which springs the right to a healthy environment and the principle of separation of powers, the former should prevail, maintaining the latter to a core minimum.

A responsabilidade civil extracontratual do estado na prestação de serviços públicos de saúde

This study aims to examine the Brazilian legal model for the non-contractual liability of the state in providing public health services, from the perspective of threedimensional theory of law. Up based on bibliographical and documentary research, with emphasis on legislation, doctrine and Brazilian jurisprudence, the following conclusions were reached. The right to health is typified in the Constitution as a social fundamental right, and understands the pretension to obtain from the State, the supply of goods or the provision of services that reduce the risk of disease and other health problems; or promote, protect and recover the physical and mental well-being. Once violated the fundamental right to health, provides the managed, among other fundamental guarantees, the non-contractual liability of the state. The provision of public services by the state can be made directly through the Direct or Indirect Public Administration, or by recourse to private entities. In any case, the provision of public health services is entirely subordinate to the principles of administrative law and should be fully funded by tax revenues. As the provision of public health services is part of the administrative activity of the State, there is no way to exclude the application of the guarantee of non-contractual liability of the state in the face of the damage suffered by administered as users of these services. Therefore, it applies the theory of administrative risk, even in the event of harmful and illegal state failure.

O crucifixo nos tribunais: a neutralidade religiosa e o uso dos espaços públicos

This thesis aims to analyze the cross exhibition in sessions halls and audiences of the judiciary, considered the religious freedom and the limitations arising from the idea of State neutrality. It is known that the 1988 Constitution protects freedom of expression of thought, conscience and religion, in its various aspects, proclaiming, on the other hand, the neutrality of the state, to reinforce these same freedoms. Thus, the aim is to avoid confusion between state and religion, admitted, however, collaboration of public interest, in respect of attitude to the beliefs and individual choices of citizens. In modern societies, the dualism between the civil power and religion has to do with laicity and a broader phenomenon that took the name of secularism, meaning the loss of space of religion in societies or even decreased idea religious belonging. It is based on this finding that the work develops with reference to concepts such as civil society and rule of law relevant to an accurate understanding of the problem. The methodology consists of bibliographic and documentary research through books and thesis, in addition to the legislation and some precedents related to the topic in question, looking to investigate whether, even though the predominantly Catholic Brazilian people and recognized the strong influence that Christian values exercise on the public authorities, it is possible to sustain the symbolic differentiation state, a republic that is said secular and democratic and which has as one of the fundamental objectives to promote the good of all, without any form of discrimination. Starting from the idea that the presence in buildings and public institutions, symbols and Catholic imagery, like the crucifix, has some difficulty in reconciling the guarantee of religious freedom and the principle of laicity, the idea is to exactly propose a solution who can respect pluralism and diversity in a context where Catholicism remains a strong presence.

A conduta judicial ética teórica e aplicada contida em princípios e regras deontológicos abrangidos pelo sistema constitucional

Research on Legal Deontology dedicated to theoretical and applied ethics on judicial conduct grounded in legal principles and rules set out in the Constitution of the Federative Republic of Brazil and the Organic Law of the National Judiciary, also contemplating propositional instruments covered by the constitutional system, which conveys behavioural paradigms inserted in the Bangalore Principles of Judicial Conduct, in the Universal Statute of the Judge and in the Latin-American Code of Judicial Ethics, as well as highlight the influence of those instruments in the Brazilian Ethical Code of the Magistrates and in the official complementary training of judges in charge of Judiciary Schools. The study provides the theoretical influxes of moral norm, passing by behavioural social norm to consolidate the ideal standards of judicial conduct into legal standards and related instruments. The Legal Deontology directed to the ethical judicial conduct is confronted with the stereotype that society expressed in relation to the judge's person, who is the political agent that interprets the law for making decisions which directly influences the realization of access to justice, that is constitutionally guaranteed to all. Core values inserted in the constitutional system intended to discipline the judicial conduct are presented and analysed under a critical view, since they are enclosed in prescriptive language that conveys behavioural aspects open to interpretation and which compliance is revealed as a proposition focused on promoting a better solution of interest’s conflicts under the responsibility of those who constitute the distinctive corporation of the Judiciary. The theme’s contextualization also focuses on applied ethics, based on the approach of normative and propositional instruments of deontological content, still focusing on the study of real cases examined by the Brazilian National Council of Justice, as part of its correctional goals.

A assistência estudantil e as cotas sociais nas universidades estaduais do nordeste: as faces do acesso ao direito

This paper discusses about the higher education in Brazilian society highlighting the struggle of the working class, as concerning the access to public universities, as well as highlights the contradictions implicit in social quotas adopted by Higher Education Institutions (HEIs) . The aim of this paper is on presenting the analysis of student assistance of the state universities in the Northeast that adopt quotas as social criteria of access for its students , presenting investigative locus as the following universities : UERN , UEPB , UPE and UNEAL . The paper presents the results of a qualitative study , based on a documentary analysis , based on dialectical and historical materialism in which she performed the reading of data from the following analytical categories: Higher Education, Social Quotas and Student Assistance. As main results, it is emphasized that the implementation of quotas as a means of access to higher education was not decisive for the form of planning and implementation of student assistance the university investigated; latent heterogeneity is that universities deal with actions to support student residence. And it is this heterogeneity and the variation in the conduct and understanding of student assistance , reflecting the lack of prioritization with the actions of the context of HEIs ; support programs are to stay focused on central campuses which are located the administrative offices of the universities, penalizing students enrolled in advanced units; also highlight that there is no link between the programs and projects related to student assistance with actions related to teaching, research and extension in universities investigated , which ultimately characterize the student assistance as an isolated action and punctual

Outorga onerosa do direito de construir e dinâmica do mercado imobiliário formal: planejamento e descaminhos na expansão urbana de Parnamirim RN (2008-2010)

The `Outorga Onerosa do Direito de Construir - OODC` (Public Concession of Building Rights), instrument instituted by The City Statute in 2001, has as main objective the recovery of urban property, seeking for a fair distribution the urbanization benefits. The possibility of usage of the OODC instrument is linked to the maximum utilization coefficient, determined to specific areas in accordance to existing infrastructure conditions, further taking into account the formal real estate market, expansion axis and crowding. Being an instrument which establishes values to be paid for a better use of land, it maintains a narrow relation to the real estate, incentivizing or discouraging the crowding in specific areas. The present study investigates the relationship between the criteria for the making of the Public Concession of Building Rights instrument and the dynamics of the formal real estate market. It takes as empiric universe Parnamirim (RN), part of the Natal Metropolitan Area (RN), focusing on the application of the OODC in the period of 2008-2010. It seeks to better understand the necessary basis for the formulation of the instrument, about how it works and its relation to the formal real estate market. It aims to depict the formal real estate market by presenting the production of urban space in Parnamirim in terms of intensity and nature of the real estate, furthermore identifying the licensed properties through the application of the municipality instrument. For the conclusion, it is discussed the criteria for the formation of OODC, its relationship to the dynamics of the formal real estate market and its influencing possibilities in the processes of usage and occupation of land in the context of urban planning

Quem tem direito à moradia? :uma análise da política nacional de habitação e dos programas de habitação de interesse social (2003-2005)

This dissertation analyses the Brazilian housing policy of today s, focusing on the programmes in the socalled Social Interest Housing Subsystem in order to discuss to what extent the government has been able to grant housing constitutional rights in the country. The discussion is about housing policy and the principles in the country s Constitution regarding the role of housing as a social right, a right that must be granted by the state. This refers to land rent theory to understand the relationship between capital and property and the reasons why, under capitalism, housing becomes a commodity in the market. Then, it discusses the national housing policy, which emphasizes land ownership through financing, that is, via market, a process that excludes all low income population. In the conclusion, it is clear that, although government programmes cover extensively at least potentially the national territory as well as social group, subsidized housing programmes cannot be implemented in the city due to land prices because subsidy is too low. In this way, the law that grants housing rights to all Brazilian citizens is violated