A concretização do princípio da igualdade em matéria tributária por meio de sentenças aditivas

This work aims to study the additive decisions, a type of juridical interpretation developed in foreign legal systems and which are known in Italy as adittive sentences. Thefore, this dissertation is based on theorical studies developed around the subject in Italy and Brazil. Considering the fact that the fundamental rights face a problem of implementation, being decreased its normative force when there are legislative partial omissions lacking constitutional justification creating privileges to certain individuals or social/economical groups over others, the method of additive interpretation according to the Constitution can be used in order to realize the principle of equality. In tax matters the subject is even more relevant in the way that it represents an important role in the economy. Partial legislative omissions can generate inequalities, favoring certain taxpayers in relation to others in similar legal situation. In these cases the privilege may have a negative impact on economic order restricting values related to the basis of market competition. On those occasions, Brazilian Judges and Courts must exercise their constitutional jurisdiction in order to expand the effects of the legislative omissions, based on the principle of equality by extending the standard to equal tax situations in order to maintain neutrality in taxation

A negociação coletiva como instrumento de efetividade do direito fundamental à igualdade

Equality as a principle and as a legal rule, integrates brazilian constitutional order since the Constitution of 1891, constituting the target always be sought, built and promoted by the state and society as a whole. Also e xs urgem for protection of equality and non - discrimination, declarations and international treaties, mostly ratified by Brazil. The international protection of human beings with intrinsic value began in the UN Declaration of 1948, which declared the equality of all men in rights and dignity, followed by more specific international documents, in a growing movement of ratification of international standards protection of human rights occurs after the atrocities during the Second World War. Within the Internation al Labour Organisation (ILO), the theme of equality and non - discrimination in employment relationships integrates one of its main conventions, to No. 111, ratified by Brazil since 1965, which aims to eliminate discrimination in respect of employment and oc cupation. In this context, lies the collective bargaining work, with her normative instruments arising from the collective agreement and the agreement recognized constitutionally and with full ability to create and establish standards and conditions for de tails of suitable work for each occupational category and economic having the unions the power and duty to use them as a means of effecting the postulates of equality and non - discrimination in employment relationships, filling gaps in state law and / or su pplementing it, molding them to existing events in the capital - job. Driven by greater freedom contained in the Constitution of 1988, trading, and with it, the private collective autonomy, in fact, have included the issue of equality and the right to differ ence between clauses created, scheduled to affirmative action and sealing exclusionary conduct, and reported some positive outcomes, such as greater diversity in work and training followed by admission of persons with disabilities environment. These attitu des of union entities and employers should be broadened because corroborate the fulfillment of constitutional requirements for compliance with the international declarations, adapting them to the reality of labor relations and contributing to the construct ion of equality in the pursuit of social justice with the recognition of the right to be different with respect to the inherent dignity of the human condition.

O direito fundamental à igualdade no contexto da identidade sexual no Brasil: um estudo da situação jurídico-constitucional com ênfase no exame da suposta inconstitucionalidade por omissão do legislador civil

This dissertation analyses the Brazilian Supreme Court’s judgement in the Non-compliance Action of the Fundamental Precept 132/RJ and in the Direct Action of Unconstitutionality 4277/DF, which created in the country the same-sex civil union. In This decision, the STF interpreted according to the constitution Article 1.723 of the Civil Code, invoking several fundamentals reaffirmed in the Constitution. From all these laws invoked by the Supreme Court to support the pretorian creation, the content of consitutional Law regarding equality is the only that corresponds, and it is sufficient to evidence the necessity of the creation, by legislator, of the institute for civil rights, since the Constitution forbids distinctions that is not expressly provided for in the Constitution (Art. 3º, IV, of Federal Constitution). In this way, Article 226, § 3º is not an exception capable of satisfying the condition of the consitutional foresight because although it protect, according its content only the civil union “between the man and the woman”, it is not able to forbid the creation, by legislator, of another kinds of families, including the same-sex civil union. As such, the reasoning, now legitimate according to the legislator, is not support the creation of institute by Constitutional Court, because the Court may enforce the Law, interpreting in the purviews allowed by the legal text and its constitutionality. In regard to the civil union of individuos of the same sex, the Court could not deduce that such union was implied by Law, like the interpretation according to the Constitution given by judges, on grounds of semantic purviews of the words man and woman, existents in both articles. The Court could not created it either, exceeding the legal system role. So, upon the institute creation, the STF, exceeded two limits: the interpretation and Law enforcement.

O argumento de inclusão enquanto política de acesso à universidade pública

There are a great number of evidences showing that education is extremely important in many economic and social dimensions. In Brazil, education is a right guaranteed by the Federal Constitution; however, in the Brazilian legislation the right to the three stages of basic education: Kindergarten, Elementary and High School is better promoted and supported than the right to education at College level. According to educational census data (INEP, 2009), 78% of all enrolments in College education are in private schools, while the reverse is found in High School: 84% of all matriculations are in public schools, which shows a contradiction in the admission into the universities. The Brazilian scenario presents that public universities receive mostly students who performed better and were prepared in elementary and high school education in private schools, while private universities attend students who received their basic education in public schools, which are characterized as low quality. These facts have led researchers to raise the possible determinants of student performance on standardized tests, such as the Brazilian Vestibular exam, to guide the development of policies aimed at equal access to College education. Seeking inspiration in North American models of affirmative action policies, some Brazilian public universities have suggested rate policies to enable and facilitate the entry of "minorities" (blacks, pardos1, natives, people of low income and public school students) to free College education. At the Federal University of the state Rio Grande do Norte (UFRN), the first incentives for candidates from public schools emerged in 2006, being improved and widespread during the last 7 years. This study aimed to analyse and discuss the Argument of Inclution (AI) - the affirmative action policy that provides additional scoring for students from public schools. From an extensive database, the Ordinary Least Squares (OLS) technique was used as well as a Quantile Regression considering as control the variables of personal, socioeconomic and educational characteristics of the candidates from the Brazilian Vestibular exam 2010 of the Federal University of the state Rio Grande do Norte (UFRN). The results demonstrate the importance of this incentive system, besides the magnitude of other variables

Implementação da política de assistência social em Mossoró/RN : uma avaliação a partir dos centros de referência da assistência social

The current National Policy for Social Assistance (PNAS) is the instrument that regulates the organization and procedures of social-welfare actions. Developed and approved in 2004 since the Unified Social Assistance System (ITS) was crated in 2003, it reaffirms the democratic principles of the Social Assistance Organic Law (LOAS) focusing on the universalization of social rights and equality of rights when accessing the social-welfare system. In the SUAS point of view, the PNAS highlights the information, monitoring and evaluation fields for being the best way to assure the regulation, organization and control by the Federal Government paying attention to the principles of decentralization and participation. This political-institutional rearrangement occurs through the pact among all the three federal entities. The pact deals with the implementation of the task. It says that it has to be shared between the federal autonomous entities, established by dividing responsibilities. To the cities, considered as the smallest territorial unit of the federation and closer to the population, was given the primary responsibility, which is to feed and maintain the database of SUAS NETWORK and identify families living in situations of social vulnerability. In addition to these responsibilities, the cities that have full autonomy in the management of their actions, have the responsibility to organize the basic social protection and the special social protection, that using the Center of Social Assistance Reference (CRAS) and the Center of Specialized Social Assistance Reference (CREAS), are responsible for the provision of programs, projects and services that strengthen the family and community; that promote people who are able to enjoy the benefits of the Continuing benefit of Provisions (BPC) and transfer of incomes; that hold the infringed rights on its territory; that maximize the protective role of families and strengthen its users organization. In Mossoró/RN, city classified as autonomous in the social assistance management, has five units of CRAS that, for being public utilities, are considered the main units of basic social protection, since they are responsible for the connection between the other institutions that compose the network of local social protection. Also known as Family House, the CRAS, among other programs and services, offers the Integral Attention to Families Program (PAIF), Juvenile ProJovem Program, socio-educational coexistence services programs, as well as sending people to other public policies and social-welfare services network, provides information, among others. In this large field, social workers are highlighted as keys to implement the policy of social assistance within the city, followed by psychologists and educators. They should be effective public employees, as a solution to ensure that the provision of the services are to be continued, provided to the population living around the units. However, what we can find here is inattention to the standard rules of social assistance, which not only undermines the quality of programs and services, but also the consolidation of policy on welfare as public policy of social rights

A dimensão ética do cinema de Walter Salles: hospitalidade, religação e perdão

Soulignant l´importance des transformations du discours politique du cinéma brésilien actuel, cet étude entreprend une analyse de la dimension éthique du cinéma de Walter Salles. Pour cela, nous avons parti de trois films long-métrages du directeur: Terra Estrangeira, Central do Brasil et Abril Despedaçado. Les films sélectionnés constituent les trois diférents chapitres de cette mémoire de maîtrise, qui s´articulent a des diférentes dimensions de l´éthique - l´hospitalité, la réliaison, et le pardon- et se présentent em format essayistique. Au texte, ces dimensions éthiques émergent à partir des récits, surtout des expériences existencielles des protagonistes et de ses singulières rencontres avec l´altérité. Comme tel, dialoguent avec des réflétions d´auteurs comme Edgar Morin, Zigmunt Bauman, Julia Kristeva, Paul Ricoeur et Hannah Arendt. Des diférents régistres de la connaissance -artistique, scientifique, religieuse- s´articulent donc dans le travail, et dialoguent en condition d´égalité. La recherche fait usage de matériels multiples qui incluent, au-delà des films mentionnés, et de ses respectifs scripts, des références à d´autres long-métrages et documentaires du directeur, ainsi que, des makingoffs, entretiens, et interprétations de commentaristes comme Lucia Nagib, Luiz Zanin Oricchio, Ivana Bentes, Pedro Butcher e Jurandir Freire Costa

Organização e institucionalização política do movimento negro de Uberlândia(MG)

Este trabajo forma parte de una investigación cualitativa empírica que se ha realizado con el Movimiento Negro en Brasil, sobre todo en Uberlandia (MG), en busca de Políticas Públicas para la Promoción de la Igualdad Racial y sus conflictos históricos con la sociedad brasileña entre los años 1980 , 1990 y 2009. En cuanto a los objetivos generales destacan la variación en la forma de organización social y política de la comunidad Uberlandense negro, ya que es un ejemplo de los patrones de producción de la organización política y las correlaciones entre las múltiples formas de organización política de la población por la política pública Promoción de la Igualdad Racial, aprobada por el legislativo y constitucional

Foucault : a experiência da amizade

Exaltée par la philosophie et reléguée à second plan par la sociologie, pour son appartenance à la vie privée, l amitié devient, à partir des anées 70, um thème d intétêret nom plus sous la perspective classique de la philia, avec son insistance sur la fraternité, égalité et dans l équivalence des amis.Les études de Hannah Arendt,Blanchot,Derrida et Foucault déséquilibrent cette vison, et la rédéfinissent em tant qu ne rapport qui donne lieu à l alterité et permet les manifestations des singularités entre amis. En reprendant ces penseurs, Michel Foucault tente réhabililiter l amitié en tant qu ne éthique et une esthétique de l existence qui conduit à la transformation du sujet, stylisant son existence dans la présence de l autre. Basés sur cette réhabilitation, nous penserons l amitié comme une expérience éthique et afective intense qui cherche autotransformation des amis, une forme de vie qui refuse les formes imposées de rapports et subjectivités

Medo e violência na cidade: imagens, discursos e sociabilidade nas praças de João Pessoa - PB

The present work analyses and discusses the sociability in the culture of contemporary cities focusing on the theme of fear and violence in the daily life of squares in the city of João Pessoa-PB. We analyse the relations between places in town and make correlations of history and setting of neighborhoods with the process of urban growth, including recent interventions of public authorities in their public spaces. We observed in this dynamics social attitudes and actions that range from a desired peaceful coexistence to social exclusion. Thus, we discuss, based upon the imaginary vision, that the squares exist as a locus of equality, citizenship and political, and, also, as a space for everyone, despite the existence of symbolic forces working towards segregation and privatization, ruled in fear and violence. We aimed to investigate the different symbolic logics from the issue of fear and violence that allows the exclusion and the inclusion of groups and individuals in the quotidian use of public spaces of contemporary cities. We believe that the social action is demarcated by violence ant its corollary, the social fear, and operates based on the logic of a relational game always confrontational but experienced in different forms according to the social segment or group under study. We used a qualitative and quantitative methodology relating data and statistical analysis with categories created for the understanding of subjective factors. Our analyses combined ethnographic elements, periodics research and images of the city and its spaces, with the contribution of a survey that allowed comparisions of five squares of neighborhood based on the daily life under investigation. Our proposal was to deepen the investigations related to the public space of contemporary cities, expanding the look on João Pessoa and its cultural dynamics with an analysis of discourses, images, the collective imaginary and the social appropriation of the spaces based on fear and violence. The research accomplished in different areas and the analysis of images and speeches published in newspapers reports, books, advertising etc. allowed the approach of differentiated patterns of sociability in the same urban process. The neighborhoods in study are indeed spatially and economically distanced and the process of creation and construction of squares occurred in very different ways in the respective location. We defend the thesis that neighborhood community squares provide reinvigorated spaces and public spheres in the urban process and in the dynamics of sociability in the cities. These squares are also social spaces par excellence for the perception of the logic of individualism and segregation so marked by fear and violence in contemporary cities

O direito à saúde: a medida do dever do estado de fornecer Medicamentos de dispensação excepcional à sociedade sob a ótica do desenvolvimento

It is a fact that the fundamental rights of citizens are being recognized and guaranteed by the state over time, regardless of the belief that if these rights has always been part of the heritage of subjective individuals, or whether they will be aggregated during the course of human history. In that, emerged the rights of freedom of men and, subsequently, the rights to create a situation of equality between the humans, the so-called social rights. In turn, as these rights known as social, to be implemented, need a positive action by the state, more precisely by the state power whose function is to manage public money and create policies for implementation of fundamental rights. Given this, pay attention to the right to health, was created the Programa de Medicamentos de Dispensação Excepcional, which aims to provide high-cost medicines to citizens Brazilian carriers of serious diseases, such as Alzheimer's and Mal Hepatitis C. Also on the program, it provides a way which will be mandatory that the drugs will be offered in such situations, and does not include a means of updating the list predicted able to monitor the progress of medicine that have been in the interest of the program. Given that, at present it is necessary to mention the recognition of another fundamental right: the right to development, which is the right of access to positive actions being implemented by the State, which are nothing more than public policy, gender which the Programa de Medicamentos de Dispensação Excepcional is kind. Thus, through the search in legislation and doctrine in relation to the theme, this work has the aim to examine the extent of the state to provide exceptional dispensing of medicines. Specifically, if the State in attention to the right to development and the implementation of the right to health, can really list exhaustively the drugs to be provided by the State, and what are the elements guiding this choice and how to control the same

Desenvolvimento como acesso às políticas públicas: a reforma do estado e a concretização dos direitos prestacionais

The state s evolution, after its liberal and the social stages, arrives at the post-social state, also regarded as regulatory state, which, in order to accomplish the state s aims, employs indirect interventions in the economy. The new model of administration adapts principles and concepts form the private sector such as the quest for efficience and tangible results, also striving for the decentralization of state s power to improve effectiveness before the new paradigm of handling of affairs of public interest. Present state derives its legitimacy from the efficiency principle, the legitimacy of the public administration cannot be limited to an analysis of legality, but the fulfillment of the ends envisaged by the public authority on its policies. These public policies have the objective of satisfying fundamental rights of the citizens. The access to public policies set by states as a way of enjoyment of the aforementioned rights constitute a legal and demandable path of development. The creation of public policies and the access to them must abide to the efficiency principle. This access must be taken unther the principles of legal and material equality, inasmuch as the liberty and real liberty. The access must also be observed as a matter of limited resources to grant, in reality, the access and enjoyment of these rights. The demandable nature of the access to public policies binds the public authority into broadening the range of these policies to every one who needs them. Thus, in this spectrum, the role of the Regulatory State, as the legal instruments for access of public policies as a legal path to development, is analyzed in the present work

O princípio constitucional da redução das desigualdades regionais e os campos maduro-marginais de petróleo: aspectos regulatórios e fiscais

Under the circumstances of the desestatization that penetrate Brazilian economy in the 90‟s, new features in the monopoly of oil by the Union were designed by the constitutional amendment number 9. of 1995. This deep change in the legal regime of oil sector brought the possibility of entrance to small and medium size producers in this industry, especially through the production activities developed in mature and marginal fields of oil, which are located mainly in northeast region of Brazil. Considering that the intervention of state over the economy finds its guidelines and limits in Federal Constitution disposals, the present work investigated in which way states regulation, mainly through taxation rules, has obeyed the constitutional regime in force, and specially, the reduction of regional inequalities principle. By mean, firstly, of an analysis of central concepts (mature fields, marginal fields, small and medium size producers) we observed that the imprecision over the conceptual aspect has constituted an obstacle to a specific states‟ regulation, directed to this newborn class of producers, whose growth has been pursuit by the state. That is verified in the case of concession procedures, and also, concerning the taxation system applied to small and medium size producers. Examining the main constitutional principles related to this universe which are the legality, equality, privileged treatment to small enterprises, contributive capacity, and reduction of regional inequalities we conclude that it is legally possible, a truly specific regulation, including a special taxation regime, to the small and medium size producers whose activities are concentrate over mature-marginal fields, aiming the concretization of the Brazilian state main goals

A Constitucionalidade do decreto de licitações da Petrobrás à luz dos princípios da legalidade e da eficiência

PETROBRAS, a Brazilian oil company, follows principles of public administration and from the Constitutional Amendment 9/95 in Brazil began to compete with other companies with the flexibility of the oil monopoly. In this new model started to use the simplified procedure for bidding so that could compete on equal terms. The ordinance that adopted a simplified procedure for bidding has been the subject of some criticism and lawsuits especially under the Court of Audit and the Supreme Court in Brazil. The analysis of their constitutionality, and the possibility of their use by other group companies is the theme of this work, and for this purpose, permeates through the notions of judicial review in the Brazilian law on the stage of law and economics analysis of the norm, and the principles applicable to PETROBRAS and the devices most frequently asked about the implementation of 2745/98 Decree. For this, the basic issue that should be investigated further is the regulatory power of the Federal Executive and the delegation of powers within the legislature and its conformation to the constitutional regency

Acesso à justiça enquanto direito fundamental: efetivação pela defensoria pública

The Federal Constitution of 1988 is recognized for its enlargement in the face of large amount of provisions that make it up, among which many are fundamental rights. The fundamental rules set up the foundation of a democratic state, however, are the necessary legal mechanisms to be effective, its exercise is not enough merely to state them, but to offer ways for them to stop being just written standard on paper, and come to be viewed and exercised day-to-day. In this sense, access to justice presents itself in our times, as a cornerstone for a just society dictates. In this light, access to justice can be seen as the most fundamental of rights, which translates as instruments able to safeguard the fundamental rights not only against the action/omission violating the state but also the very particular. Furthermore, access to justice within the legal country, is not right for everyone, despite the willingness of the Citizen Charter in its article 5, paragraph LXXIV, ensuring that the State shall provide full and free legal assistance to those in need. More than half of the population lives in poverty and can´t afford to pay legal fees or court costs as well as a bump in their own ignorance of their rights. The judiciary, in their primary function, is in charge of trying to correct the violation of the rights, intending to effect a true distributive justice, serving as a paradigm for the promotion of substantive equality of human beings, however, is difficult and tortuous access Justice for those without financial resources. In this vein, we present the Public Defender, as keeper of the masses in its institutional role, defending a disadvantage, in the words, as a mechanism for effective access to justice, ensuring therefore fundamental rights. Public Defenders arise at the time or much discussion highlights the priority of actual access to justice, custody, therefore, intimate bond with the pursuit of fundamental rights, in which, that advance the broad range of rights, without whom could defend them or guardianship them

Tributação, finanças públicas e política fiscal: uma análise sob a óptica do direito e economia

In the Brazilian legal scenario, the study of taxation has traditionally been restricted to positivist analysis, concerned with investigating the formal aspects of the tax legal rule. Despite its relevance to the formation of the national doctrine of tax, such formalist tradition limits the discipline, separating it from reality and the socioeconomic context in which the Tax Law is inserted. Thus, the proposal of the dissertation is to examine the fundamentals and nature of taxation and tax legal rules from the perspective of Law and Economics (Economic Analysis of Law). For this purpose, the work initially reconnects the Tax Law and Science of Finance (or Public Finance) and Fiscal Policy, undertaking not only a legal analysis, but also economic and financial analysis of the theme. The Economics of Public Sector (or Modern Public Finance) will contribute to the research through topics such as market failures and economic theory of taxation, which are essential to an economic approach to Tax Law. The core of the work lies in the application of Law and Economics instruments in the study of taxation, analyzing the effects of tax rules on the economic system. Accordingly, the dissertation examines the fundamental assumptions that make up the Economic Analysis of Law (as the concept of economic efficiency and its relation to equity), relating them to the tax phenomenon. Due to the nature of the Brazilian legal system, any worth investigation or approach, including Law and Economics, could not pass off the Constitution. Thus, the constitutional rules will serve as a limit and a prerequisite for the application of Law and Economics on taxation, particularly the rules related to property rights, freedom, equality and legal certainty. The relationship between taxation and market failures receives prominent role, particularly due to its importance to the Law and Economics, as well as to the role that taxation plays in the correction of these failures. In addition to performing a review of taxation under the approach of Economic Analysis of Law, the research also investigates the reality of Brazilian tax system, applying the concepts developed in relevant cases and issues to the national scene, such as the relationship between taxation and development, the compliance costs of taxation, the tax evasion and the tax enforcement procedure. Given the above, it is intended to lay the groundwork for a general theory of Economic Analysis of Tax Law, contextualizing it with the Brazilian tax system