Desvios de finalidade no Direito Constitucional Tributário brasileiro: aspectos estruturais e teleológicos da tributação na Constituição Federal de 1988

This work deals with considerations regarding common types of tax misuse that are present in the 1988 Brazilian Constitution. Thus, the work aims to unveil dogmatic features present in these practices that are considered illegal and are beset with vices such as power misusage. The research also aims to acknowledge the unconstitutionality issues regarding other guidance on behalf of goods that are responsible for the gradual positive approach realized by the 1988 Brazilian Federal Constitution. Thus, the work systematically used methodological procedures that aim to interpret the logical premises present as in the structure proposed by incidence rule matrix as in Ihering´s correction criteria considered as effective in itself. This is done also considering themes such as the Brazilian Public Tax legal matters. The work also performs a teleological debate of the Brazilian National Tax System as well as other related themes. It is understood that power misusage or any regards increase in aliquots. This can be observed in the quantitative criteria present in central aspects regarding taxes that are described in the constitutional regime either regulatory or induced nature, such as §1º, of the normative information present in article number 153 which is considered predominantly as tax raising such as pointed out in the 1988 Brazilian Constitution. On the other hand, it is seen that the type of misguidance with goods is understood as a practice that deviates as well as cuts connection with (rectius, unattaches) tax resources that are gathered and destined to specific constitutional purposes. At the end, the work deals with issues that aim to identify possible causes that lead to the use of norms and patterns that regulate such deviations. The research emphasizes ratio issues that are present in tax inspection proposals and invalidation that aim to restore the logical compatibility of these normative actions included in the Constitutional Tax Legal matters that was put forth by the 1988 Brazilian Federal Constitution

A Servidão Administrativa e o Estado Regulador: Compatibilidade com o Princípio Constitucional da Legalidade e a Limitação ao Direito Real de Propriedade

The economic changes occurred in the 90s, with the restructuring and privatization of various sectors of the economy have led to a redefinition of the State role, assuming a position of regulator and supervisor of public services in place to direct its role as straight intervenor. It is through the regulatory agencies, autarchies with special legal personality under public law, that the Regulator State will act. In this context, the first objective of this research is to analyze the legality of easements imposed by entities of the Direct Administration and Regulatory Agencies, whose execution is delegated to legal persons of private law, being those public service companies or mixed-economy societies. This examination in question the limits of servitude as a restrictive institute of property rights, observing the principles of function, supremacy of the public interests over the private ones, legality and the separation of powers. Defend the property rights like a fundamental right and your insurance as determining factor of economic development and social justice. Use the procedure in use will be the historiccomparative procedure, in order to demonstrate the legality of the public act as a maximum attempt to preserve the balance between the expansion of public services in various sectors of the economy, and the preservation of property rights, through regulation

Intervenção judicial nas sociedades limitadas em face da liberdade de iniciativa

The judicial intervention in limited liability company goes through several issues of legislative and hermeneutics origin, based considerably on the small importance given to freedom of economic initiative by the participants in the process of formation and application of the law. In addition, Brazilian law, due to incompleteness, inconsistency or lack of valid grounds, put the judge in a procedural delicate situation. Being forced to judge, the judiciary faces severe uncomfortable interpretive situations, of which derive solutions of dubious constitutionality and affecting, significantly, the dynamics of business activity. In this context, and considering the limited liability company as an expression of free enterprise, corresponding to a lawful association of people in order to undertake economically, in exercise of his freedom of contracting and professional action, intended to be offered safe parameters of constitutionality for judicial intervention in limited liability company in the hypothesis of (i) transfer of corporate shares, (ii) attachment of corporate shares, (iii) dismissal of directors, (iv) appointment of judicial stakeholders, (v) exclusion of shareholders and (vi ) trespass. The hypothetical-deductive approach was adopted, building hypotheses to overcome the gaps and unconstitutionality of the law and subjecting them to tests, reviews, and comparisons with hypothetical facts and case law in order to determine the constitutional validity of the proposed solutions. The procedure aimed to reconcile the historical, comparative, dialectical and scientific methods. The roots of temporal institutes were researched as well as current solutions provided by national and compared law. From problematizations point, addressed by the constitutional interpretation of the law and jurisprudence, responses that bring out the unconstitutionality of certain conceptions were headed

Os direitos humanos e a jurisdição constitucional brasileira no estado democrático de direito: a legitimidade contramajoritária no contexto do constitucionalismo pluralista

Os Direitos Humanos, compreendidos como o conjunto de direitos indispensáveis à efetivação da dignidade humana, encontram-se, atualmente, no centro das discussões e relações jurídicas internacionais e nacionais. Seu amplo reconhecimento em nível mundial e a universalização de seus preceitos centrais alçaram o Direito Internacional a um nível de evolução e de relacionamento com o Direito Constitucional que se mostram impassíveis de serem ignorados pelas jurisdições nacionais. Encontrando-se tais direitos na base do constitucionalismo moderno, o que os mantém em estreito relacionamento com o pluralismo e a democracia, faz-se imperioso recordar-se que as noções jurídicas que os animam serviram de base histórica e genética ao reconhecimento e à positivação, em nível constitucional, dos assim chamados direitos fundamentais. Em sintonia com a especial deferência que se tem ofertado aos direitos humanos na sociedade contemporânea global, nossa Constituição positivou entre os princípios regentes de suas relações internacionais ordem expressa de prevalente respeito aos tratados internacionais estabelecedores desses direitos, além de ter possibilitado a recepção desses pactos em nosso ordenamento jurídico, inclusive a título de preceitos constitucionais, conforme Emenda Constitucional n. 45/2004. Esse tratamento especial, além do processo democrático que conduziu o Brasil a uma progressiva aceitação dos tratados, pactos e convenções humanitários, torna possível a conclusão de que os Direitos Humanos apresentam elementos de diferencial carga legitimadora, podendo contribuir, significativamente para, a legitimação democrática de nossa Jurisdição Constitucional. Também é possível perceber-se que, ocorrente em esferas de poder e de legitimação diversos, em particular a nível internacional, a importância conferida aos Direitos Humanos não resta esvaziada pela ampla proteção constitucional conferida aos direitos fundamentais. Particularmente questionada em sua perspectiva democrática, mormente ante o cumprimento da nominada regra contramajoritária e em face da crescente ampliação de seu poder político, nossa Jurisdição Constitucional não pode mais permanecer alheia aos condicionantes determinados pelas amplas imbricações que se desenvolveram no estreitamento de relações entre o Direito Constitucional e o Direito Internacional dos Direitos Humanos. Também a crise dogmática ditada pelo distanciamento havido entre o direito posto e a realidade nacional tem implicado em inegável desgaste público da atividade jurisdicional, principalmente da jurisdição voltada à proteção constitucional. O papel da Jurisdição Constitucional atual há, portanto, de ser cumprido em sintonia com as normas internacionais de Direitos Humanos, principalmente em respeito às normas constitucionais pátrias que ordenam a prevalência desses direitos nas relações internacionais. Nesse sentido, pode e necessita nossa Jurisdição Constitucional valer-se do particular potencial legitimador das normas definidoras de Direitos Humanos, reconhecendo e efetivando tais normas e adequando-se às tendências modernas que a elas conferem especial proteção, num processo dialético de inolvidável natureza democrática

A contribuição de Diké na formação do Emílio ou o papel da jurisdição constitucional na concretização do direito social à educação

The fundamental social right to education has a lengthy constitutional argument, having been declared as a right to everyone in the Title dedicated to the fundamental rights and warrants and, later, scrutinized in the Social Order Chapter exclusively devoted to this theme, where specific rights are guaranteed and fundamental duties are imposed to family, society, and state. In that which concerns education, the 1988 Constitution is the result of a historical-normative process which, since the days of the Lusitanian Empire wavering between distinct levels of protection warrants in some way the educational process. Nevertheless, not even the State s oldest commitment to education has been fully achieved, namely, the annihilation of illiteracy. Even as other fundamental social rights, education is inflicted with the lack of effective political will to reach its fulfillment, and this is reflected in the production of doctrine and jurisprudence which reduce the efficacy of these rights. The objective of this work is to analyze what part is to be played by the constitutional jurisdiction in the reversal of this picture in regards to the fulfillment of the fundamental social right to education. Therefore it is indispensable to present a proper conception of constitutional jurisdiction its objectives, boundaries and procedures and that of the social rights in the Brazilian context so as to establish its relationship from the prism of the right to education. The main existing obstacles to the effective action of constitutional jurisdiction on the ground of social rights are identified and then proposals so as to overcome them are presented. The contemplative and constructive importance of education in the shaping of the individual as well as its instrumental relevance to the achievement of the democratic ideal through the means of the shaping of the citizen is taken into account. The historical context which leads to the current Brazilian educational system is analyzed, tracing the normative area and the essential content of the fundamental right to education aiming to delineate parameters for the adequate development of the constitutional jurisdiction in the field. This jurisdiction must be neither larger nor narrower than that which has been determined by the Constitution itself. Its activity has been in turns based on a demagogic rhetoric of those fundamental rights which present a doubtful applicability, or falling short of that which has been established showing an excessive reverence to the constituent powers. It is necessary to establish dogmatic parameters for a good action of this important tool of constitutional democracy, notably in regards to the fundamental social right to education, for the sake of its instrumental role in the achievement of the democratic ideals of liberty and equality