Contribuição ao estudo da isonomia na tributação sob a perspectiva da ordem econômica

The study aims to investigate the limits of state intervention via induction on Economic Order, especially in cases regarding tax equality, through the analysis of their effects on economic development and on free competition from the perspective of economic efficiency and the Constitution. Thus, the work seeks to demonstrate that the achievement of equality in taxation is important in that it strengthens the economic relations in terms of efficiency, protects competition and fosters economic development to reduce regional and social inequalities and other constitutional desiderata. A dissertation is characterized by interdisciplinarity and was divided into two parts. The first is to discuss the legal meaning of equality from the doctrinal analysis of the principle and the relationship between equality and justice in the economic sense without rejecting its philosophical content. It is noteworthy that hermeneutics and the philosophy of language are useful tools for achieving equality in presenting the pragmatic methodologies applicable to the subject in terms of corrective justice. Based on these general assumptions, is going to study the tax equality and their characteristics, the corollary of the ability to pay and its relation to the economic capacity and the issue of progressivity in taxation as an ideal of distributive justice. The second part concerns the legal foundations of Economic Order and its relation to extrafiscality as a means of economic regulation in order to investigate the efficiency of this induction in order to promote economic development, free competition and tax equality itself to reduce inequalities and distributing wealth. Within this context, we investigated the scope of the constitutional principles of economic order, free enterprise and free competition, and favored differential treatment for small and medium enterprises, the issue of regional development for the reduction of regional and social inequalities, the problem the "fiscal war" and finally the efficiency from the perspective of Economic Analysis of Law

O princípio constitucional da livre concorrência como instrumento de desenvolvimento socioeconômico

The freedom of concurrence, firstly conceived as a simple market fundament in productive systems that recognized the productive forces freedom of action, appears as a clear instrument of protection and fomentation of the market, recognizing the importance of the simultaneous existence of various economic forces such the proper capitalism reason of constitution. It has, thus, a directly role linked to the fundamental idea that the market and its productive forces needed of a protection against itself, because it exists inside the market situations and circumstances, provoked or not, that could prejudice and even annihilate the its existence and functioning, whilst a complex role of productive forces presents at all economic creation space. It was the primacy of the classic liberalism, the first phase of the capitalism. The Constitutions, in that historic moment, did not proclaim any interference at the economic scenario, simply because it recognized the existence of an economic freedom prepared to justify and guarantee the market forces, with its own rules. Based on the structural changes that occurred at the following historic moments, inside the constitutionally recognized capitalism, it was verified changes in the ambit of treatment of the freedom of concurrence principle that, in a progressive way, passes to present a configuration more concerned with socialist and developing ideas, as long as not only a market guarantee. It emerges a freedom of concurrence which aim is instrumental, in relation to its objectives and constitutional direction as a role, and not anymore stagnant and with isolated treatment, in special at the constitutional systems the present s clear aspects of social interventions and guarantor of fundamental rights more extensive and harmonious. That change is located at a space of state actuation much more ample and juridical important, this time comprehending the necessity of managing the productive scenario aiming to reach a national social and economic development effectively guarantor of fundamental rights for all citizens. Those Constitutions take as point of starting that the social and economic development, and not only anymore the economic growth, is the effective way for concretization of these rights. In that way it needs to be observed and crystallized by political and juridical tools that respect the ideological fundamental spirit of the Constitutional Charters. In that scenario that seeks for solutions of rights accomplishment, in special the social rights, the constitutional principle of freedom of concurrence has been seen as an instrument for reaching bigger values and directives, such as the social justice, which only can be real at a State that can implement a comprehensive and permanent social and economic development. The freedom of concurrence tries to valorize and defend something larger and consonant to the political values expressed in the Constitutional Charters with social character, which is the right to a social and economical sustainable development, guarantor of more clear and compromised collective benefits with social justice. The origin of that constitutional imposition is not only supported by vague orientations of the economic space, but as integrated to it, with basis formed of normative and principles posted and prepared to produce effects at the proper reason of the Constitution

A medida cautelar na ação direta de inconstitucionalidade: uma abordagem pela perspectiva do princípio do acesso à justiça

The present study deals with the caution measure in the direct action of inconstitutionality. The treatment given to the approach is through the principle of access to justice. For this, a construction of the juridical content in the principle of access to justice is proposed, without losing the focus of its characteristic as a metajuridical principle, which is presented in the constitutional field as a fundamental right, generator of a new universality, destined to guarantee the prevalence of an adequate juridical tutelage. Some challenges of the concretizing hermeutics are still shown to give way to principle of access to justice, dealing with certain limitations and proposals. The direct action of inconstitutionality in face of the dissertation, begins to focus on the presentation of the tutelage of urgency, differentiating it from the other brief tutelage and elevating it to the condition of instrument which is indispensable to the principle of access to justice. In the most specific field of the abstract control of constitutionality, the characteristics of the objective process are defined, their sources, amongst which the regimental norms of the Federal Supreme Court and their role in the new constitutional reality. Finally, the caution measure in the direct action of inconstitutionality is presented by the perspective of principle of access to justice, identifying some points: the interpretations of the principle of the natural judge to adapt him to the aspect of continuous and temporarily adequate juridical account, especially when concerned to emergency; the analysis of facts in the direct action; the bonding objective effects and the erga omnes; the effect over the factual and normative plan; the effect of the caution measure over other processes and over the prescriptional course; the polemic of the possibility of caution measure in direct action of inconstitutionality through omission

Os conflitos de competência normativa do estado regulador brasileiro no setor administrado pela ANP

The dissertation has by objective describe the administrative activity of regulation exercised by independent regulatory agencies, observing that this activity was already done before this structures creation, however, after a really deep administrative reform that had as objective built a Public Administration with more efficiency, it passed to be done with some own peculiarities of these new structures of regulation. The work gave especial attention to what concern the conflicts of normative competency that really often happen between ANP (Agência Nacional do Petróleo, Gás Natural e Biocombustíveis) and the legislatives organs of the Republic Federative of Brazil, because energetic area has unbelievable mater to any country, and the fact of some juridical norm be against the law and be accepted is very dangerous, it affronts the constitutional principle of the legality e may put in risk the democratic Estate of law, them, regulatory dogmatic must be scientifically knows, and developed, thought and especially there are so many doctrinaires divergences about regulation constitutionality. As a theorist point, the investigation got the Logical nocontradiction principle, according Hans Kelsen and Lourival Vilanova thought, doing a philosophical reflection about the system of positive law, in which there are many antinomies, or conflicts of norms, what include the conflicts of the administrative acts expedited by ANP and the legislation of the brazilian regulatory Estate. For a better understanding and exemplify some perplexities treated by the doctrinaire angle, this work did a lucubration about a possibility of a normative conflict between a ANP resolution and the municipal legislation in a specific case, also, brought several jurisprudences for the brazilians courts of justice, that confirm the empiric existence of normative conflicts among ANP s administrative norms and federal legislation. Finally, concludes observing that the regulation is not a legislative competency delegation to regulatory agencies, is just a new exercise of the administrative function, it is a technical specialization of the public administration, that using this know-how can acting with more efficiency, however the normative power of regulatory agencies must respect the empire of law, so in this terms, the dissertation suggests the ponderation of the constitutionals principles of efficiency and legality how form to harmonizing the democratic legitimate inherent to legal norm supremacy, with the perspective of an efficient economic and institutional development

O desafio constitucional da distribuição dos royalties de petróleo da bacia pré-sal para promoção de políticas públicas

The administrative model of the Brazilian State, based on regulation, strives, with the application of the efficiency principle and assessment of economical costs, to give a greater effectiveness to fundamental rights by implementing public policies.The objective of this work is to analyze the role of Oil royalties in the context of the Brazilian State, considering that, being an income gap, they might work as a device that promotes intra/intergenerational justice. By means of a correct and efficient distribution and application in the national region, the royalties constitute financial resources available for implementing public policies that intend to guarantee the fundamental rights; above all, with the discovery of the Pre-salt basin and the indisputable rise in the tax revenues arising from Oil exploration. In the making of this work, the theoretical-descriptive methodology is observed, grounded in a critical-reflexive analysis about Constitutional Law and Oil Law. This work analyzes the administrative model of the Brazilian State, the theory of costs of fundamental rights and the theoretical aspects about royalties, such as: the ethical and economical fundamentals, the distribution and destination of revenues, considering the oil exploration scenario before and after the discovery of the pre-salt basin. it is verified, with the present work, the importance of the creation of a new regulatory framework, and consequently the creation of a sovereign wealth fund, which arises to re-evaluate the application of the current norms of Oil revenue distribution. Still, it is imperative that the mechanisms for controlling the application of royalties are defined in detail, so that those can fully admit the objectives of intra/intergenerational justice. Furthermore, it is emphasized that this process should develop from the efficiency principle viewpoint, as well as the principle of reducing social and regional differences, given that the Oil revenues might be used to ensure fundamental social rights, by implementing public policies that are aligned with the development recommended by the Federal Constitution

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

Participação administrativa processual na administração pública dialógica

The dissertation, which is based on the deductive method, by using general concepts of the theory of the administrative participation in the administrative process, addresses the importance of strengthening administrative and procedural activities of citizen involvement in public administration for the administrative consolidation of democracy in Brazil. The emergence of Administrative Law has particular importance for the understanding of its institutions and, of course, for the different fields of public administration. The authoritarian profile of this area of law still exists as a clear recollection of their origin, mainly based on a relationship of superiority of the state over the individuals. Indeed, does not even modern constitutionalism could print a true democracy administrative, since the constitutions were not properly observed by the Government. Furthermore, only the process of constitutionalization of administrative law legal relations took a more democratic profile. That is, the creation of an environment of dialogue with civil society is a recent achievement of the Brazilian government. As the administrative process involves dilemmas and solutions of state action, because it is revealed the expression government, the strengthening of institutions and principles related to the administrative procedure is important for role in making a more participatory relationship between state and citizen. Thus, administrative participation can be considered not only a mechanism of control and legitimacy of state action, but also for improvement and reduction of administrative costs, as a requirement of the principle of efficiency. The objective of this investigation is to assert as the administrative legal relation, the administrative legality, the administrative jurisdiction, the processuality administrative, the consensuality administrative and administrative justice, together with administrative participation, can contribute to a more democratic role of the Public Administration and, therefore, more dialogic and consolidator of the fundamental rights of citizens. Therefore, we highlight the importance of the administrative process and administrative participation as mechanisms for improving public policy and thus as a means of reducing administrative costs mediate the state

O piso salarial nacional: a valorização do professor na Constituição de 1988

The paper investigates the legal mechanisms used by the Legislature and the Executive to implement the constitutional principle of the teacher s minimum wage, which is proclaimed in the Constitution as a strategy of professional appreciation for this category. The text demonstrates that the legal mechanisms used to value the teacher were: the 1988 Constitution, the constitutional amendments to this Charter updated and modified the original text in relation to the matter, and finally, the Minimum Wage Law . Article nº 206 of 1988 s Federal Constitution established that basic education teachers, who work in public schools, would be entitled to a national minimum wage. Law nº 11.738/2008 ( Minimum Wage Law ) regulated the matter and made other determinations on the relationship between the State and the teachers such as the establishment of parameters for the distribution of the workload of teachers. Based on this law, since 2009 the minimum wage has been set annually by the Federal Government. However, state governments and municipalities throughout Brazil protested prescriptions contained in the Minimum Wage Law . In this context, some governors and mayors led the Supreme Court regarding the constitutionality of this law. The complainants considered that there was unconstitutional by the following: definition of the teacher s workday, which in the complainants point of view was competence of local governments; ensuring that teachers receive salaries tied to the minimum wage with retroactive effect; transformation of the minimum wage in basic salary, lack of sufficient budget in the states and municipalities to honor with the new values to be paid to teachers and, finally, determining workload for the teacher to perform other activities besides classroom activities. At the trial held at the STF the majority of Ministers rejected the claim and considered that the Minimum Wage Law , taken together, was constitutional. However, this decision did not alter the position of the managers or the interpretation of the ministers who agreed with the unconstitutionality of some aspects of the law. This means that one law can present differences in interpretation between ordinary people and among members of the Judiciary. The search showed the following conclusions: the law is not a definitive parameter of justice, because it is deeply linked to various interests; the development, implementation, and judgment of laws dealing with minimum wage of teaching are linked to historical and cultural aspects of society; the demand for enhancement of teacher and setting a minimum wage has only emerged in the late twentieth century, a fact explained in this work based on data that indicate the recent concern of Brazilian State with schooling a phenomenon typically Republican and with the professionalization of teaching emerging concern from the knowledge society; the Legislative and Executive search mechanism to implement the minimum wage of the teachers because of the contemporary need for professionalization of teaching

Devido processo penal: uma análise acerca dos direitos fundamentais sob a perspectiva do processo eletrônico

The current study presents an analysis about the automation of the lawsuits in Brazil, which opens a new direction to be followed by the National Secretary of Justice, applied indistinctively to the civil, criminal and labor lawsuits, as well as to the special court houses at any degree of juridisdiction. It treats, specifically, about the transition from the classic lawsuit with bureaucratic aspects to the electronic one, based on the simplicity of the functions, the quality of the oral and the readiness. The light of the constitutional principle of the reasonable duration of the lawsuit, while fundamental rigth of the defendant and, under de protection of the democratic guarantee, it investigates, from the theory of the fundamental rights to the reform movement of the lawsiut, in the scenery of the alien law and national law, the latter, mostly because it has the automation as a necessary improvement claimed by modernity, yet without forgetting of the humane character inherent to the criminal lawsuit. It faces the issue of of the disruption of the paradigm of the written formality of the Brazilian lawsuit, the problem of the resistance to the new automized method, the use of the video conference for the inquest of the witnesses as well as for the questioning of the defendant, the advancements of the virtual lawsuit on the Superior Courts, Federal Supreme Court and Superior Court of Justice, it treats also about the role of the National Council of Justice - CNJ - to uniformize the legal proceedings in the country. Without neglecting the effective respect to the fundamental rights, it focuses the cultural change necessary so that the electronic technology can be, in fact, in the indictment system, the means to reach with excellency the citizenship by the simplification of the legal proceedings, transposing the baseless bureaucracy and assuring an effective judicial service assistance in order to have a better quality of life

O princípio da vedação ao retrocesso social e o papel dos poderes públicos na efetivação dos direitos fundamentais sociais

The purpose of this dissertation is to analyze the role of Public Powers in the enforcement of fundamental social rights, according to the principle of prohibition to social regression. The Federal Constitution of Brazil, situated in a position normative hierarchical superior, disciplines the legal and political process of the country, determining how Public Powers (Legislative, Executive and Judiciary) should act to enforce fundamental rights (social). Thus, features a cast of fundamental rights that aim to ensure social justice, highlighting the concern to ensure social values aimed at reducing social inequalities. The will of the state should be prevented by controlling the constitutionality of measures which restrict fundamental social rights, assuming the principle of human dignity, pillar of Social and Democratic State of Right, a dual role in the brazilian legal system, acting as the presupposition of jurisdictional control of the constitutionality of restrictive acts and as supervisory of omission or insufficient action of the State in the fulfillment of their fundamental duties. The constitutional determinations remove from the legislator the option to create or not the law that prints effectiveness to the social rights, as well as from the Executive the option of to execute or not rules directed at realization of the constitutional parameters, and Judiciary to behave or not in accordance with the Constitution, being given to the Powers only the arbitrariness of "how" to do, so that all functions performed by public actors to use the Constitution as a repository of the foundational values of the collectivity. Any situation that does not conform the principle of proportionality in relation to the enforcement of fundamental rights, especially the social, represents an unacceptable social regression unconstitutional. The constitutional rules and principles postulated by the realization of the rights, freedoms and guarantees of the human person, acting the principle of prohibition to social regression to regulate a concrete situation, whenever it is intended to change, reducing or deleting, the content of a social right. This paper of limit of state action serves to provide to the society legal security and protection of trust, ensuring the core of every social right. This should be effected to be sheltered the existential minimum, as a guarantee of the inviolability of human life, respecting the constitutional will, not falling into social regression

Iniciativa popular na concretização do direito fundamental à democracia

The Participatory Democracy is disseminated throughout the Principle of Popular Sovereignty. Since it spurs the participation of the people in the exercise of political power, it emerges as a conciliatory alternative to the Representative Regime - one of questionable legitimacy in account of the distortion it causes on the will of the public. It does so specially vis-à-vis the legislative, where the law is created. It s known that our Constitution (arts. 1º e 14, CF/88) provides for the means through which the members of the public may take part in the political process of the country, for it consecrates the plebiscite, the referendum and the popular initiative, all of them incipiently regulated by the Lei nº 9.709/98. It s our task, thus, to inquire, through deductive reasoning as well as the legal exegeses, the enforceability of the Popular Initiative as a means of popular emancipation, given that it enables the citizens to conscientiously participate in the public sphere. It has also an educational ethos which builds the capacity of individual to act, and, therefore, through thoughtful choices, enhance the legal system. Furthermore, the Lei da Ficha Limpa (LC nº 135/2010) surely represents a milestone in the Brazilian political history, since it accrued from a new way of social interaction allowed by the usage of communication technology on the pursuit of political morality. As a matter of fact, this bill is a clear example of how a legal act was legitimately proposed through Public Initiative. Hence, it s beneficial to actually make use of the Public Initiative, under the influence of the New Constitutional Hermeneutics, with a view to supporting social claims and promoting a dialogical relationship with the State in order to help it in the decisionmaking process. Thereat, we can achieve important civic spaces through which the fundamental right to democracy shall be materialized, tearing apart the old paradigms of inequality and, thus, promoting social justice

Apelação no código de processo civil: uma análise sob o prisma do princípio da efetividade

The present dissertation, elaborated is based on the deductive method, through the use of the General Theory of Resources concepts, by the main types of judgments existing in the Code of Civil Procedure, the interlocutory judgment and sentence, as well as the features and effects that challenge these decisions, we sought to identify on this theme one of the greatest evils facing the justice system in the world, which is the processing delays. This slowness in adjudication affects seriously the principle of effectiveness, one of the postulates of procedural law and society as a whole. Thus, the use of tort serves to fight the interlocutory decision and appeal which challenges the judge`s ruling. It is a resource for excellence in appellate system as it meets with the most awaited decision of the process. In weighing the importance of the appeal that seeks to oppose the court decision today by the numerous reforms that the procedural system has been through, it has ended up to transform the process ineffective or inconsistent, for it is much easier to have efficacy in a interlocutory decision for preliminary injunction than by judgment on the merits of the judge. This is due to the prevision of the resources and their effect to those decisions. That is, the interlocutory decision involves interlocutory appeal only in the devolved effect, allowing its provisional execution, and the sentence has as recourse to appeal the double effect, remanding and suspension, which necessarily prevents its provisional execution. But it undeniably shows a paradox, because as to give effect to a measure that is based on a mere probability by a summary cognition, partial and superficial, and stop it on a decision by a court that is closer to the truth and sure, for a full and depleting cognition? It is seriously affect the principle of effectiveness. Therefore, starting from this ineffectiveness, sought to defend the solution of this problem with the approval of the bill n. º 3.605/2004 or the new Code of Civil Procedure project that modifies the general rule the effects of appeal. That is, remanding and suspensive, as to merely remanding effect to and thereby enable the provisional execution of the judgment of the court of the first degree of jurisdiction, giving effectiveness and enhancing the decision of the magistrate, making a fair distribution of time in the process and better guaranteed principle of access to justice

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.

A interpretação constitucional dos princípios da afetividade e solidariedade familiar pelos tribunais superiores brasileiros

The Brazilian juridical ordain has suffered several transformations on Family Law as of the 1988 Federal Constitution, which incorporated the changes in socio-cultural values and behaviors that appeared in the post-modern Brazilian society, with the repersonalization of the family, beginning with the principles of human dignity, affectivity and familiar solidarity; occurring an enlargement of the concept of family, increasing the relevance of socioaffectivity and eudaimonia. The general purpose of this dissertation is to analyze the constitutional interpretations of paradigmatic cases of the Brazilian Superior Courts checking the conditions and behaviors required to achieve the principles of affectivity and familiar solidarity. To do so, uses an exploratory and descriptive research trough books, scientific papers, jurisprudence, monographs and consult to specialized magazines to identify the reasons and specific purposes of the principles of affectivity and family solidarity within the constitutional norms, systematizing the primary meaning of these principles, then to observe the trial of patriotic courts, the criteria and standards of behavior used in their application. The analysis of recent decisions of the Supreme Federal Court and the Superior Court of Justice on the topic of the familiar relations, utilizing the new interpretative approach to the law that considers man as an ontological being of language, demonstrate that the affectivity and familiar solidarity are constitutional principles concretized in decisions, that don’t affect the principle of protection of the juridical security, that is, don’t cause uncertainty despite the incipient specification of criteria to its use