Dos atos confessos aos afetos não-ditos: Um olhar sob as múltiplas experiências femininas a partir da análise dos discursos jurídicos, jornalísticos e orais

Women, subjectiveness, experimentations. This paper walks through gender, sexuality, body and subjectivity, bounding as the focus denaturalize the representations of womanlinessstaff and manliness and the modeled subjectivity by normative discusses that shows the transcendency based on multiplicities of experiences, wishes and life way wattled by men and women from the Caicó City s society in the decades from 1900 to 1945. For this, it was adopted a dialogic methodology inlcluding bibliographic and theorist references as well as sources like articles from Jornal das Moças (Lady s Journal); defloration s crime processes, abortion, infanticide and body lesions; iconographic sources and Caicó citizen memories in the period commented. Based on that sources, this work analyze the discursive construction of feminine through Justice and Jornal das Moças that paved by sanitarian, normalizing and moralizing discourses has spread clichés and stereotypes of womanlinessstaff and manliness, which has resulted by to universalize the experiences feminines in polarities and binary oppositions regarding to manliness, it has delineated them as asexual, irrational, anesthesiaed for pleasure and biologically meant to home activities modeling subjectivities that did not create ways for the singularization processes. This polarities, effects of sexual regulatory practices and gender legitimate the representations of courtship, maternity and honor, that although it has been incorporated not passivant on the building of the poor men and women subjectivity, it did not support itself in view of socio-cultural and economic reality of the poorest society side. Therefore, on this work emerge a plurality of women who has transited past the public sphere, who interlaced amorous informal relationships, who has kept relationships before the marriage, who hás established multiples familiar arrangements and helpful networks, who was single mothers without being considered dishonored women by social groups, who made matrimonial agreements without the rules of a formal civil marriage, who made use of beverageey to provoke the menstruation constituting multiples ways to experiment the life. This subjective feminine experimentations turned it possible to notice that representations concerning about the body, sexuality, date, maternity and honor of this women has constituted itself while molecularies and particulares . It was the affection not commented of the feminine sexuality that turned it possible to analyze the construction of singular subjectivities as a opened process, continuous, active, begetting new lands, life ways and wishes cartographies

Planejamento tributário: Critérios e limites para a desconsideração dos atos e negócios jurídicos pela administração fiscal

Tax planning is a subject that has been increasing in relevance in Tax Law. This current dissertation s objective is to approach the criterion and limits for the disqualification of law acts and business through the Tax Administration. Law acts and business resulted from the conduct of contributors that seek to diminish the growing raise of the tax load, using some means to reduce their burden and increase the possibilities of success in an economical activity, without violating the law in the persecution of paying fewer burdens. On the other hand, the tax administration, through its organs, hoping the increase of burden collection to withstand some determined sectors of the State, with a clear purpose to stop the contributor organizing his activity and structuring it as efficiently as possible, came up with a preliminary draft which left Complementary Law 104, from 10.02.2001, enacted, that inserted the unique paragraph of the National Tax Code, article 116, authorizing the disregard, by the administrative fiscal authority, of Law acts and business practiced to dissimulate the occurrence of burden gain or the nature of obligated incorporating elements, observing the procedures to be established in common law . Our goal is to identify the criteria and limits to disregard law acts and business through the tax administration, pointing out some possible means of action by the tax administration that qualifies it to disregard the contributor s acts and business, just claiming that a saving in the tax costs was made by the contributor s act