Reconhecimento, mensuração e evidenciação do passivo judicial trabalhista

A má avaliação do passivo judicial pode impactar de modo negativo as disponibilidades financeiras da organização, com consequencias para sua liquidez e para a continuidade das atividades operacionais. O presente trabalho teve como objetivo verificar se o reconhecimento, a mensuração e a evidenciação do Passivo Judicial Trabalhista atendem aos pressupostos da literatura contábil e do direito natural, no que toca ao conceito de fair value. No contexto metodológico, apresentou-se o arcabouço teórico-jurídico do reconhecimento, da mensuração e da evidenciação. Em seguida, dentre as empresas listadas nos segmentos Nível 1, Nível 2 e Novo Mercado da BM&FBovespa foram selecionadas, para a amostra, as 40 empresas com maior quantidade de ações em tramitação no TST. Foram analisadas as Notas Explicativas dessas companhias e verificou-se que, a maior parte não divulga informações alusivas à origem do passivo judicial trabalhista, à forma de mensuração das provisões, à quantidade de ações e ao cronograma de desembolsos. Assim, as práticas adotadas por tais empresas não estão em conformidade plena com os pressupostos da literatura contábil e do direito natural pois as determinações contábeis (CPC 25) tem sido observadas em sua forma menos ampla. Também foi constatado que há possibilidade de melhoria no processo de reconhecimento, mensuração e evidenciação eis que há boas práticas, pontuais, nas companhias examinadas que podem ser generalizadas para as demais.

O devido processo legal para o refúgio no Brasil

O processo para o refúgio é o conjunto de regras e princípios necessários à aplicação do Direito dos Refugiados aos casos concretos. Quando este conjunto respeita os padrões democráticos do Devido Processo Legal, as tendências históricas de exploração e manipulação política do instituto de refúgio podem ser limitadas e os objetivos humanitários deste ramo dos Direitos Humanos podem ser alcançados com maior transparência. Quando o Devido Processo Legal para o refúgio é respeitado, também se permite que a pessoa que figura como solicitante de refúgio seja tratada como sujeito de direitos - e não como objeto do processo. Uma vez que a Convenção de Genebra de 1951, sobre o Estatuto dos Refugiados, não estabeleceu normas de processo, cada país signatário necessita criar um regime próprio para processar os pedidos de determinação, extensão, perda e cessação da condição de refugiado em seus territórios. O primeiro regime processual brasileiro foi criado no ano de 1997, pela Lei Federal 9497. Desde então, o país vem desenvolvendo, através do Comitê Nacional para Refugiados (CONARE), regras infra legais e rotinas práticas que têm determinado um padrão processual ainda fragmentado e inseguro. O estudo do aparato normativo nacional e da realidade observada entre 2012 e 2014 revelam a existência de problemas (pontuais ou crônicos) sobre o cumprimento de diversos princípios processuais, tais como a Legalidade, a Impessoalidade e Independência da autoridade julgadora, o Contraditório, a Ampla Defesa, a Publicidade, a Fundamentação, a Igualdade e a Razoável Duração do Processo. Estes problemas impõem desafios variados ao Brasil, tanto em dimensão legislativa quanto estrutural. O enfrentamento destas questões precisa ocorrer com rapidez. O motivo da urgência, porém, não é a nova demanda de imigração observada no país, mas sim o fato de que as violações ao Devido Processo Legal, verificadas no processo para o refúgio brasileiro, representam, em si, violações de Direitos Humanos, que, ademais prejudicam o compromisso do país para com a proteção internacional dos refugiados.

A admissibilidade e a conveniência da exclusão do controlador em S.A.

O estudo refere-se à verificação da admissibilidade e da conveniência da exclusão facultativa de acionista controlador em sociedade anônima. O tema não é propriamente novo no Brasil. Intenciona-se, no entanto, construir a hipótese a partir de fundamento legal diferente. A Lei 6.404/76 (LSA) apenas destina a exclusão para casos de acionista remisso (artigo 107, II), permanecendo silente com relação ao inadimplemento de deveres de colaboração e lealdade (em conjunto, deveres de cooperação). Nesse contexto, a doutrina e a jurisprudência brasileiras tendem a admitir a hipótese de exclusão em tais casos por aplicação do artigo 1.030 do Código Civil, destinado a regular a matéria no âmbito das sociedades simples. Para tanto, aproximam a companhia fechada das sociedades de pessoas a fim de justificar, dada a alegada omissão da lei especial a esse respeito, o tratamento por analogia. A partir do estudo sistemático da LSA, que compreende, entre outros, o entendimento do princípio da circulação de ações e da extensão dos deveres de boa-fé entre os sócios, pretende-se admitir a hipótese com base na própria lógica acionária, em razão da eventual relevância do relacionamento societário para a consecução do fim social. Em tais companhias, o adimplemento dos deveres de cooperação torna-se tão imprescindível quanto o adimplemento do dever de conferimento para o alcance do escopo comum. Em decorrência desse raciocínio, a exclusão torna-se admissível na ocorrência de inadimplemento de qualquer dever social que inviabilize, real ou potencialmente, o preenchimento do fim social. A identificação de eventual affectio societatis entre os acionistas, portanto, passa a ser irrelevante. Admitir a hipótese no que se refere a acionista controlador se revela ainda importante instrumento de limitação do exercício ilegítimo do poder de controle e não se confunde com a sanção de perdas e danos prevista na LSA por abuso de poder de controle. Por fim, será analisada a conveniência da exclusão do controlador, em razão de sua relevância pessoal para a consecução da atividade, a participação societária por ele detida e da possibilidade de dissolver-se parcialmente a sociedade, com a saída do acionista minoritário descontente.

Da patenteabilidade de genes humanos

São inegáveis o caráter universal e a importância dos avanços tecnológicos e científicos originados das pesquisas genéticas. O sequenciamento do genoma humano, a identificação das principais sequências de DNA contidas nos seus genes e suas respectivas funções biológicas, bem como suas possíveis aplicações biomédicas, são de incalculável importância. Os genes, muito embora possam ser biologicamente caracterizados como compostos químicos, possuem um conteúdo informacional que se revela indispensável ao desenvolvimento da engenharia genética, figurando como elemento básico e central de suporte às inovações biotecnológicas. Desta forma, importante analisar a relevância da aplicação de mecanismos jurídicos como forma de fomento à contínua evolução biotecnológica sob a ótica do desenvolvimento econômico e social do país, princípios constitucionais justificadores da proteção de referidos desenvolvimentos técnicos por meio do intelecto e intervenção humanos na natureza. Para tanto, deve-se levar em consideração que a inexistência de tutela jurídica específica pode gerar desincentivo aos investimentos capazes de possibilitar o desenvolvimento de tais tecnologias, ao passo que uma tutela jurídica muito ampla poderá ocasionar indevida restrição ao acesso a tais insumos biológicos, de modo a gerar um efeito adverso àquele buscado. Assim, deve-se compatibilizar a proteção dos resultados obtidos através do desenvolvimento biotecnológico em relação à potencial dificuldade originada de uma eventual restrição ao acesso a tais elementos fundamentais à pesquisa e desenvolvimento genéticos. É neste contexto que se procura um balizamento entre os diferentes interesses e posicionamentos a respeito da patenteabilidade dos genes humanos, visando solução jurídica que permita um ambiente seguro e propício ao desenvolvimento da engenharia genética, e dos inúmeros benefícios que poderão daí se originar. O presente estudo se voltará, portanto, à análise da necessidade, condições, suficiência e extensão da tutela jurídica a ser conferida pela outorga de direitos patentários aos genes humanos.

La Galite Archipelago (Tunisia, North Africa): stratigraphic and petrographic revision and insights for geodynamic evolution of the Maghrebian Chain

The location of the La Galite Archipelago on the Internal/External Zones of the Maghrebian Chain holds strong interest for the reconstruction of the geodynamic evolution of the Mesomediterranean Microplate-Africa Plate Boundary Zone. New stratigraphic and petrographic data on sedimentary successions intruded upon by plutonic rocks enabled a better definition of the palaeogeographic and palaeotectonic evolutionary model of the area during the early-middle Miocene. The lower Miocene sedimentary units (La Galite Flysch and Numidian-like Flysch) belong to the Mauritanian (internal) and Massylian (external) sub-Domains of the Maghrebian Chain, respectively. These deposits are related to a typical syn-orogenic deposition in the Maghrebian Flysch Basin Domain, successively backthrusted above the internal units. The backthrusting age is post-Burdigalian (probably Langhian-Serravallian) and the compressional phase represents the last stage in the building of the accretionary wedge of the Maghrebian orogen. These flysch units may be co-relatable to the similar well-known formations along the Maghrebian and Betic Chains. The emplacement of potassic peraluminous magmatism, caused local metamorphism in the Late Serravallian-Early Tortonian (14–10 Ma), after the last compressional phase (backthrusting), during an extensional tectonic event. This extensional phase is probably due to the opening of a slab break-off in the deep subduction system. La Galite Archipelago represents a portion of the Maghrebian Flysch Basin tectonically emplaced above the southern margin of the “Mesomediterranean Microplate” which separated the Piemontese-Ligurian Ocean from a southern oceanic branch of the Tethys (i.e. the Maghrebian Flysch Basin). The possible presence of an imbricate thrust system between La Galite Archipelago and northern Tunisia may be useful to exclude the petroleum exploration from the deformed sectors of the offshore area considered.

Member State BITS after the Treaty of Lisbon: solid foundation or first victims of EU investment policy? Research Paper in Law, 02/2012

[Introduction.] This paper discusses the uncertain future of Member State BITs with third countries in the light of the developing EU investment policy. The question will be examined on the basis of the proposed Regulation establishing transitional arrangements for bilateral investment agreements between Member States and third countries presented by the Commission on 7 July 20101 and the European Parliament’s Position adopted at first reading on 10 May 2011.2 The proposed Regulation and the Commission Communication of the same day are meant to be the “first steps in the development of an EU international investment policy”.3 The first chapters present the legal framework relevant for this question and its evolution to better understand the particular challenges of this transition process. The second chapter examines the relationship of EU law and investment law, with a brief introduction of the notion of investment law and the scope of the EU’s new investment competence. The third chapter outlines the legal framework for the continuation and termination of treaties under international and EU law. The fourth chapter concerns BITs, first covering the particular nature of BITs and then the CJEU’s judgments in the BIT Cases of 2009. The fifth chapter consists of a step by step analysis of the different provisions of the proposed Regulation.

Reflections on the institutional balance, the Community Method and the interplay between jurisdictions after Lisbon. Research Papers in Law, 04/2012

[Introduction.] Over the last two years, not only inside but also outside the framework of the EU treaties, far reaching measures have been taken at the highest political level in order to address the financial and economic crisis in Europe and in particular the sovereign debt crisis in the Euro area. This has triggered debates forecasting the “renationalisation of European politics.” Herman Van Rompuy, the President of the European Council, countered the prediction that Europe is doomed because of such a renationalisation: “If national politics have a prominent place in our Union, why would this not strengthen it?” He took the view that not a renationalisation of European politics was at stake, but an Europeanization of national politics emphasising that post war Europe was never developed in contradiction with nation states.1 Indeed, the European project is based on a mobilisation of bundled, national forces which are of vital importance to a democratically structured and robust Union that is capable of acting in a globalised world. To that end, the Treaty of Lisbon created a legal basis. The new legal framework redefines the balance between the Union institutions and confirms the central role of the Community method in the EU legislative and judiciary process. This contribution critically discusses the development of the EU's institutional balance after the entry into force of the Treaty of Lisbon, with a particular emphasis on the use of the Community Method and the current interplay between national constitutional courts and the Court of Justice. This interplay has to date been characterised by suspicion and mistrust, rather than by a genuine dialogue between the pertinent judicial actors.

The Dynamics of Decentralization in Italy: Towards a Federal Solution? European Diversity and Autonomy Papers, EDAP/04 2013

This paper analyses the recent process of state decentralisation in Italy from the perspectives of political science and constitutional law. It considers the conflicting pressures and partisan opportunism of the decentralising process, and how these have adversely affected the consistency and completeness of the new constitutional framework. The paper evaluates the major institutional reforms affecting state decentralisation, including the 2001 constitutional reform and the more recent legislation on fiscal federalism. It argues that while the legal framework for decentralisation remains unclear and contradictory in parts, the Constitutional Court has performed a key role in interpreting the provisions and giving life to the decentralised system, in which regional governments now perform a much more prominent role. This new system of more decentralised multi-level government must nevertheless contend with a political culture and party system that remains highly centralised, while the administrative apparatus has undergone no comparable shift to take account of state decentralisation, leading to the duplication of bureaucracy at all territorial levels and continuing conflicts over policy jurisdiction. Unlike in federal systems these conflicts cannot be resolved in Italy through mechanisms of “shared rule”, since formal inter-governmental coordination structure are weak and entirely consultative.

A Legal and Economic Assessment of European Takeover Regulation. CEPS Paperbacks. December 2012

Takeovers are one-off events, altering control and strategy within an organisation. But the chances of becoming the target of a bid, even where remote, daily influence corporate decision-making. Takeover rules are therefore central to company law and the balance of power among managers, shareholders and stakeholders alike. This study analyses the corporate governance drivers underpinning takeover bid regulations and assesses the implementation of the EU Directive on takeover bids and compares it with the legal framework of nine other major jurisdictions, including the US. It finds that similar rules have different effects depending on company-level and country-level characteristics and considers the use of modular legislation and optional provisions to cater for them.

Improving the role of equity crowdfunding in Europe's capital markets. Bruegel Policy Contribution Issue 2014/09, August 2014

Crowdfunding is a growing phenomenon that encompasses several different models of financing for business or other ventures. Despite the hype, equity crowdfunding is still the smallest part of the crowdfunding market. Because of its legal framework, Europe has been at the forefront of equity crowdfunding market development. Equity crowdfunding is more complex than other forms of crowdfunding and requires proper checks and balances if it is to provide a viable channel for financial intermediation in the seed and early-stage market in Europe. It is important to explore this new channel of funding for young and innovative firms given the critical role these start-ups can play job creation and economic growth in Europe. We assess the potential role of equity crowdfunding in the overall seed and early-stage financing market and highlight the potential risks of equity crowdfunding. We describe the current state of play in this nascent industry, considering both the innovations introduced by market operators and existing regulation. Currently in Europe there is a patchwork of national legal frameworks related to equity crowdfunding and this should be addressed in a harmonised way.

The beginning of a new political cycle: the results and consequences of a nomination summit. EPC Post-Summit Analysis, 30 June 2014

Despite a broader agenda, the June 2014 European Council was dominated by the decision of EU leaders – taken by qualified majority – to propose to the European Parliament Jean-Claude Juncker as the next Commission President. In this post-summit analysis Janis A. Emmanouilidis argues that recent developments could have four consequences: increasing politicisation at European level; opposition from the side of national governments to what they consider to be an unjustifiable shift of power; further complication, maybe even deterioration of the relationship between London and ‘Brussels; and ‘consolidation’ as the predominant political attitude in the beginning of a new political cycle. Aside from all this, the Summit adopted a Strategic Agenda for the years to come, agreed to new strategic guidelines for the Area of Freedom, Security and Justice, postponed the decision on a new energy and climate framework to October, concluded the fourth European Semester with the adoption of country-specific recommendations, and, last but not least, EU leaders finally signed the Association Agreements with Georgia, Moldova and Ukraine demonstrating that the Union and these countries are ready to deepen political and economic ties.

The Regulatory Framework of Export Restrictions in WTO Law and Regional Free Trade Agreements. IES WORKING PAPER 8/2013

The use of export restrictions has become more and more common in recent years, evidencing the substantial loopholes existing in the WTO regulation on the matter. As a result of this deficient legal framework, the WTO membership experiences important losses of welfare and increasing political tensions. The multilateral negotiations for an updated discipline on export restrictions, in the context of the Doha Development Round, are blocked. Consequently, members have established a set of preferential bilateral and multilateral agreements to relieve the negative effects of these measures. Likewise, some recent WTO members have committed to stricter regulations as part of their Accession Protocols. Nevertheless, these methods have evidenced some important flaws, and the multilateral scene remains the optimum forum to address export restrictions. This Working Paper proposes a number of measures to improve the legal framework of the quantitative export restrictions and export duties, as well as their notification procedures.

Energy in the Eastern Mediterranean: promise or peril? Egmont Paper No. 65, May 2014

From the Introduction. In order to address the different challenges and opportunities on energy cooperation in the Eastern Mediterranean Region and Levant Basin, EGMONT – The Royal Institute for International Relations of Belgium – together with the Atlantic Council, and supported by H. E. Belgian Minister for Foreign Affairs Didier Reynders, opened an expert dialogue in 2013 in order to look at how the management of the new energy resources could act as a vector of cooperation instead of conflict between the concerned countries. The activities have targeted finding new possibilities for cooperation on political and security challenges, energy infrastructure development, the regulatory and legal framework, environmental concerns, and bilateral and regional structures, in a manner that enhances stability and security in the region, increases European energy security, contributes to rather than hinders a comprehensive Cyprus settlement, and promotes wider regional cooperation.

Energy efficiency: the ever neglected priority of the European energy strategy. Egmont Paper No. 66, June 2014

Summary. Energy saving has been a stated policy objective of the EU since the 1970s. Presently, the 2020 target is a 20% reduction of EU energy consumption in comparison with current projections for 2020. This is one of the headline targets of the European Energy Strategy 2020 but efforts to achieve it remain slow and insufficient. The aim of this paper is to understand why this is happening. Firstly, this paper examines the reasons why public measures promoting energy efficiency are needed and what form these measures should optimally take (§ 1). Fortunately, over the last 20 years, much research has been done into the famous ‘energy efficiency gap’ (or ‘the energy efficiency paradox’), even if more remains to be done. Multiple explanations have been given: market failures, modelling flaws and behavioural obstacles. Each encompasses many complex aspects. Several types of instruments can be adopted to encourage energy efficiency: measures guaranteeing the correct pricing of energy are preferred, followed by taxes or tradable white certificates which in turn are preferred to standards or subsidies. Information programmes are also necessary. Secondly, the paper analyzes the evolution of the different programmes from 2000 onwards (§ 2). This reveals the extreme complexity of the subject. It deals with quite diverse topics: buildings, appliances, public sector, industry and transport. The market for energy efficiency is as diffuse as energy consumption patterns themselves. It is composed of many market actors who demand more efficient provision of energy services, and that suppliers of the necessary goods and know-how deliver this greater efficiency. Consumers in this market include individuals, businesses and governments, and market activities cover all energy-consuming sectors of the economy. Additionally, energy efficiency is the perfect example of a shared competence between the EU and the Member States. Lastly, the legal framework has steadily increased in complexity, and despite the successive energy efficiency programmes used to build this framework, it has become clear that the gap between the target and the results remains. The paper then examines whether the 2012/27/EU Directive adopted to improve the situation could bring better results. It briefly describes the content of this framework Directive, which accompanies and implements the latest energy efficiency programme (§ 3). Although the Directive is technically complex and maintains nonbinding energy efficiency targets, it certainly represents an improvement in several aspects. However, it is also saddled with a multiplicity of exemption clauses and interpretative documents (with no binding value) which weaken its provisions. Furthermore, alone, it will allow the achievement of only about 17.7% of final energy savings by 2020. The implementation process, which is essential, also remains fairly weak. The paper also gives a glimpse of the various EU instruments for financing energy efficiency projects (§ 4). Though useful, they do not indicate a strong priority. Fourthly, the paper tries to analyze the EU’s limited progress so far and gather a few suggestions for improvement. One thing seems to remain useful: targets which can be defined in various ways (§ 5). Basically, all this indicates that the EU energy efficiency strategy has so far failed to reach its targets, lacks coherence and remains ambiguous. In the new Commission’s proposals of 22 January 2014 – intended to define a new climate/energy package in the period from 2020 to 2030 – the approach to energy efficiency remains unclear. This is regrettable. Energy efficiency is the only instrument which allows the EU to reach simultaneously its three targets: sustainability, competitiveness and security. The final conclusion appears thus paradoxical. On the one hand, all existing studies indicate that the decarbonization of the EU economy will be absolutely impossible without some very serious improvements in energy efficiency. On the other hand, in reality energy efficiency has always been treated as a second zone priority. It is imperative to eliminate this contradiction.

Smart electricity grids: A very slow deployment in the EU. Egmont Paper No. 74, February 2015

Summary. The European electricity sector will have to deal with a huge challenge in the decades to come. On the one hand, electrical power is increasingly substituted for other forms of energy. It has been forecast that electricity demand will increase in the future (notably because of new needs in transport and heat sectors), although it is currently stagnant, mainly because of the economic crisis. Unless a major alternative energy source is discovered, electricity will become the central energy pillar in the long term. On the other hand, electricity production remains uncertain and will depend on numerous factors: the growth of renewable energy and decentralized energy, the renewal of old power generation capacities, increased external dependency, CO2 charges, etc. This increases the demand for electricity networks that are more reliable, more efficient, and more flexible. Europe’s current electricity networks are ageing, and, as already indicated by the International Energy Agency, many of them will need to be modernized or replaced in the decades to come. Finally, the growing impact of energy trading also needs to be taken into account. These considerations explain the need to modernize the electric grid through various ICT means. This modernization alone may allow the grid to become more flexible and interactive, to provide real time feedback, more adaptation to a fluctuating demand, and finally to reduce the global electricity costs. The paper begins with a description of the EU definition of the term ‘smart grid’ (§ 1) and of the body in charge of advising the Commission (§ 2). The EU legal framework applicable to smart grids is also detailed (§ 3). It is a rather complex domain, connected to various regulations. The paper then examines three critical factors in the development of smart grids (and smart meters as a precondition). Standardization is quite complex, but absolutely essential (§ 4). Innovation is not easily put into action (§ 5). Finally, as digital insecurity has worsened dramatically in recent years, the security of electricity networks, and especially their multiplied electronic components, will become increasingly important (§ 6). Lastly, the paper provides a concise overview of the progress of smart grids in the EU in recent years (§ 7). In a nutshell, the conclusion is that progress is quite slow, many obstacles remain, and, given the appearance of many new regulatory problems, it would be useful to organize a review of the present EU strategy.