A boa-fé objetiva na concessão dos incentivos fiscais / Humberto Antônio Barbosa Lima

This essay analyzes tax incentives concepts and existing discussions on national and foreing doctrine, especially in countries that influence our legal culture, such as Germany, United States of America, Spain, Italy and England, providing a detailed study about the requirements that must be observed to ensure that there be a legitimate concession of the same. All this using as argument the Constitutional Charter and the development of the Law, mainly through the principle of objective good faith, which acts as the limiting principle of administrative discretion in granting such tax incentives, as well as creative element of the new duties for the public managers in order to be more effective, efficient and transparent compliance with the pact between the government and society and the objectives pursued by the last. Always chasing a strong argument through a broad historical and philosophical analysis of the institutes discussed. Thus, through studies that reveal the necessary incidence of objective good faith in granting tax incentives to achieve the constitutional purposes, this work does not merely disclose what is wrong, but provides solutions to modify reality hitherto existing, ie, introduces ways to reduce the encumbrance of the odious and ineffective tax incentives in society and to redirect these values unjustly destinated for obscure interests to achieve the real reasons for the existence of tax incentives, especially economic development through the reduction of regional and social inaqualities and poverty eradication

A alteração do tipo penal de adulteração de combustíveis: reflexo da constitucionalização do direito penal no mercado de combustíveis

The neoconstitutionalism led to a process of ethical revaluation of the normative systems and the process of constitutionalization of the many fields of law. This study examines the consequences of this process in criminal law, so important a Law field for the protection of the most valuable assets by the society, including the fundamental guarantees, thus emphasizing the necessity of protection of the collective and individual rights, which are guided by the observance of the defendants individual rights in the course of criminal proceedings and the search for the best efficiency of penal protection, according to the corollaries of defense against the state (prohibition of the excess or Übermassverbot) and the provision of rights by the state (prohibition of insufficient protection or Untermassverbot). The offense of fuel adulteration is taken as an object of study, since it is a vital market to a nation dependent of people and good s movement for their living, driven by fossil and biofuels. Such a crime affects essential legal interests to the development of society, interests such as the environment, consumer relations and economic order, particularly the principle of free competition. This paper seeks to analyze the need of a greater efficiency of this particular criminal protection, once concluded the conduct harm and social fear as a consequence by it as growing, and therefore having its former crime type, engraved in Article 1 of Law No. 8.176/1991, rewritten in compliance with the criminal law s principle of legality. Thus, the reformation proposals and legislative creation involving this crime were observed, with emphasis on the bill No. 2498/2003, which keeps it as blank heterogeneous criminal norm, kind of penal normative whose constitutionality is raised, including the forethought of criminal responsibility in the perpetrating of the offense as culpable and subsequently increasing the applicable minimum penalty, as well as the inclusion of new activities in the typical nucleus

Kinetics of the polarization reversal process in a non-constant applied electric field and the generalized superposition principle

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

O Estado e a aplicação de atos legistativos contrários ao princípio da reserva da lei penal

Pós-graduação em Direito - FCHS

O contraditório no inquérito policial à luz dos princípios constitucionais

Pós-graduação em Direito - FCHS

Quantifying the Economics of Medical Malpractice - A View from a Civil Law Perspective

Life is full of uncertainties. Legal rules should have a clear intention, motivation and purpose in order to diminish daily uncertainties. However, practice shows that their consequences are complex and hard to predict. For instance, tort law has the general objectives of deterring future negligent behavior and compensating the victims of someone else's negligence. Achieving these goals are particularly difficult in medical malpractice cases. To start with, when patients search for medical care they are typically sick in the first place. In case harm materializes during the treatment, it might be very hard to assess if it was due to substandard medical care or to the patient's poor health conditions. Moreover, the practice of medicine has a positive externality on the society, meaning that the design of legal rules is crucial: for instance, it should not result in physicians avoiding practicing their activity just because they are afraid of being sued even when they acted according to the standard level of care. The empirical literature on medical malpractice has been developing substantially in the past two decades, with the American case being the most studied one. Evidence from civil law tradition countries is more difficult to find. The aim of this thesis is to contribute to the empirical literature on medical malpractice, using two civil law countries as a case-study: Spain and Italy. The goal of this thesis is to investigate, in the first place, some of the consequences of having two separate sub-systems (administrative and civil) coexisting within the same legal system, which is common in civil law tradition countries with a public national health system (such as Spain, France and Portugal). When this holds, different procedures might apply depending on the type of hospital where the injury took place (essentially whether it is a public hospital or a private hospital). Therefore, a patient injured in a public hospital should file a claim in administrative courts while a patient suffering an identical medical accident should file a claim in civil courts. A natural question that the reader might pose is why should both administrative and civil courts decide medical malpractice cases? Moreover, can this specialization of courts influence how judges decide medical malpractice cases? In the past few years, there was a general concern with patient safety, which is currently on the agenda of several national governments. Some initiatives have been taken at the international level, with the aim of preventing harm to patients during treatment and care. A negligently injured patient might present a claim against the health care provider with the aim of being compensated for the economic loss and for pain and suffering. In several European countries, health care is mainly provided by a public national health system, which means that if a patient harmed in a public hospital succeeds in a claim against the hospital, public expenditures increase because the State takes part in the litigation process. This poses a problem in a context of increasing national health expenditures and public debt. In Italy, with the aim of increasing patient safety, some regions implemented a monitoring system on medical malpractice claims. However, if properly implemented, this reform shall also allow for a reduction in medical malpractice insurance costs. This thesis is organized as follows. Chapter 1 provides a review of the empirical literature on medical malpractice, where studies on outcomes and merit of claims, costs and defensive medicine are presented. Chapter 2 presents an empirical analysis of medical malpractice claims arriving to the Spanish Supreme Court. The focus is on reversal rates for civil and administrative decisions. Administrative decisions appealed by the plaintiff have the highest reversal rates. The results show a bias in lower administrative courts, which tend to focus on the State side. We provide a detailed explanation for these results, which can rely on the organization of administrative judges career. Chapter 3 assesses predictors of compensation in medical malpractice cases appealed to the Spanish Supreme Court and investigates the amount of damages attributed to patients. The results show horizontal equity between administrative and civil decisions (controlling for observable case characteristics) and vertical inequity (patients suffering more severe injuries tend to receive higher payouts). In order to execute these analyses, a database of medical malpractice decisions appealed to the Administrative and Civil Chambers of the Spanish Supreme Court from 2006 until 2009 (designated by the Spanish Supreme Court Medical Malpractice Dataset (SSCMMD)) has been created. A description of how the SSCMMD was built and of the Spanish legal system is presented as well. Chapter 4 includes an empirical investigation of the effect of a monitoring system for medical malpractice claims on insurance premiums. In Italy, some regions adopted this policy in different years, while others did not. The study uses data on insurance premiums from Italian public hospitals for the years 2001-2008. This is a significant difference as most of the studies use the insurance company as unit of analysis. Although insurance premiums have risen from 2001 to 2008, the increase was lower for regions adopting a monitoring system for medical claims. Possible implications of this system are also provided. Finally, Chapter 5 discusses the main findings, describes possible future research and concludes.

The special rights other than shares in cross-border mergers of limited liability companies within the European Union. A perspective from the Spanish Law

The present research aims to study the special rights other than shares in Spanish Law and the protection of their holders in cross-border mergers of limited liability companies within the European Union frame. Special rights other than shares are recognised as an independent legal category within legal systems of some EU Member States, such as Germany or Spain, through the implementation of the Third Directive 78/855/CEE concerning mergers of public limited liability companies. The above-cited Directive contains a special regime of protection for the holders of securities, other than shares, to which special rights are attached, consisting of being given rights in the acquiring company, at least equivalent to those they possessed in the company being acquired. This safeguard is to highlight the intimate connection between this type of rights and the company whose extinction determines the existence of those. Pursuant to the Directive 2005/56/CE on cross-border mergers of limited liability companies, each company taking part in these operations shall comply with the safeguards of members and third parties provided in their respective national law to which is subject. In this regard, the protection for holders of special rights other than shares shall be ruled by the domestic M&A regime. As far as Spanish Law are concerned, holders of these special rights are recognized a right of merger information, in the same terms as shareholders, as well as equal rights in the company resulting from the cross-border merger. However, these measures are not enough guarantee for a suitable protection, thus considering those holders of special rights as special creditors, sometimes it will be necessary to go to the general protection regime for creditors. In Spanish Law, it would involve the recognition of right to the merger opposition, whose exercise would prevent the operation was completed until ensuring equal rights.

Legittimo affidamento nel diritto tributario: esperienze comparate di diritto italiano ed inglese

Il contributo di questo scritto è stato quello di delineare attraverso l’esame comparatistico del principio dell'affidamento quel particolare fil rouge che differenzia e che unisce, gli ordinamenti di common law e di civil law nell’approcciarsi a questo principio. In questo studio lo sviluppo del principio dell’affidamento nel diritto inglese,l’influenza della Corte di Giustizia, ed recepimento da parte dei giudici di common law di quei principi di armonizzazione indicati dalla Corte di Giustizia che ha estremamente modificato e razionalizzato il contenzioso inglese e quello italiano. Questa ricerca si propone di valutare in chiave comparatistica le possibili lesioni che possono aver tratto il contribuente in inganno attraverso comportamenti difformi dalla P.A. Rispetto a quanto promesso ed i possibili effetti risarcitori che potrebbero dare luogo nei confronti della Pubblica Amministrazione fiscale.

L'evoluzione della tutela cautelare nel processo amministrativo

L’effettività della tutela cautelare, intesa come tutela tempestiva, adeguata e piena, è stata la linea cardine dell’evoluzione della giustizia amministrativa, che, nel corso di un periodo durato più di un secolo, grazie all’opera della giurisprudenza e della dottrina, si è strutturata oggi su un vero processo. Approdo recente, e allo stesso tempo, simbolo di questa evoluzione, è sicuramente il Codice del processo amministrativo emanato con il d. lgs. 2 luglio 2010, n. 104. La ricerca, di cui questo contributo costituisce un resoconto, è iniziata contestualmente all’entrata in vigore del nuovo testo, e quindi è stata anche l’occasione per vederne le prime applicazioni giurisprudenziali. In particolare la lettura del Codice, prescindendo da una mera ricognizione di tutto il suo lungo articolato, è stata fatta alla luce di una ponderazione, nell’attualità, non solo del principio di effettività, ma anche del principio di strumentalità che lega tradizionalmente la fase cautelare con la fase di merito. I risultati della ricerca manifestano la volontà del legislatore di confermare questo rapporto strumentale, per fronteggiare una deriva incontrollata verso una cautela dagli effetti alle volte irreversibili, quale verificatasi nell’applicazione giurisprudenziale, ma contestualmente evidenziano la volontà di estendere la portata della tutela cautelare. Guardando a cosa sia diventata oggi la tutela cautelare, si è assistito ad un rafforzamento degli effetti conformativi, tipici delle sentenze di merito ma che si sono estesi alla fase cautelare. I giudici, pur consapevoli che la tutela cautelare non sia una risposta a cognizione piena, bensì sommaria, intendono comunque garantire una tutela tempestiva ed effettiva, anche per il tramite di tecniche processuali particolari, come quella del remand, cui, all’interno della ricerca, viene dedicato ampio spazio. Nella sua ultima parte la ricerca si è focalizzata, sempre volendo guardare in maniera globale agli effetti della tutela cautelare, sul momento dell’esecuzione e quindi sul giudizio di ottemperanza.

Problem Solving Policing: Views of Citizens and Citizens Expectations in Germany

For the last two decades American police experts developed new police philosophies in order to tackle more successful the increasing crime problems. Community Policing tries to improve the cooperation between the population and the police and to increase the trust in the police. A crucial factor is a meaningful cooperation between the police and the citizens. Problem Oriented Policing aims at structural changes in the organisation and the procedures of the police in public. The police have to investigate the hidden problems and conflicts of an individual offence and to create proactive and long term concepts for the social area of conflicts beyond the specific case. It is doubtful whether these philosophies can be implemented in Germany since the legality principle prohibits meaningful, trustworthy relationships between citizens and police officers. However, if one examines the results of surveys on citizens views and expectations towards the police one finds that the majority of the German citizens favour the postulates of community and problem oriented policing. They expect through these measures an improvement of their life situation in the community and the feelings of safety. If one takes these results seriously one has to question if the legality principle is still appropriate. It seems to hamper new, more promising policing styles which seem to improve life of it's citizens and reflect what the citizens want and expect from their police force.

Assimilation via Liberal Individualism: Law and Language Policy in the USA

This essay describes and analyzes the legal regime of the United States in relation to language diversity. The article argues that the U.S. case in language law indicates that, under certain conditions, a liberal individualistic legal regime – marked by equal “freedom of choice” in respect to language use – can nevertheless serve as an agency of linguistic assimilation in a multilingual country.

Law and science: risk assessment and risk management in the WTO agreement on the application of sanitary and phytosanitary measures

Assessing and managing risks relating to the consumption of food stuffs for humans and to the environment has been one of the most complex legal issues in WTO law, ever since the Agreement on Sanitary and Phytosanitary Measures was adopted at the end of the Uruguay Round and entered into force in 1995. The problem was expounded in a number of cases. Panels and the Appellate Body adopted different philosophies in interpreting the agreement and the basic concept of risk assessment as defined in Annex A para. 4 of the Agreement. Risk assessment entails fundamental question on law and science. Different interpretations reflect different underlying perceptions of science and its relationship to the law. The present thesis supported by the Swiss National Research Foundation undertakes an in-depth analysis of these underlying perceptions. The author expounds the essence and differences of positivism and relativism in philosophy and natural sciences. He clarifies the relationship of fundamental concepts such as risk, hazards and probability. This investigation is a remarkable effort on the part of lawyer keen to learn more about the fundamentals based upon which the law – often unconsciously – is operated by the legal profession and the trade community. Based upon these insights, he turns to a critical assessment of jurisprudence both of panels and the Appellate Body. Extensively referring and discussing the literature, he deconstructs findings and decisions in light of implied and assumed underlying philosophies and perceptions as to the relationship of law and science, in particular in the field of food standards. Finding that both positivism and relativism does not provide adequate answers, the author turns critical rationalism and applies the methodologies of falsification developed by Karl R. Popper. Critical rationalism allows combining discourse in science and law and helps preparing the ground for a new approach to risk assessment and risk management. Linking the problem to the doctrine of multilevel governance the author develops a theory allocating risk assessment to international for a while leaving the matter of risk management to national and democratically accountable government. While the author throughout the thesis questions the possibility of separating risk assessment and risk management, the thesis offers new avenues which may assist in structuring a complex and difficult problem

O princípio da impessoalidade nas decisões administrativas

Estuda-se nesta tese o conteúdo jurídico do princípio da impessoalidade, previsto no art. 37, caput, da Constituição Federal de 1988, especificamente para fins de parametrização, controle e responsabilidade das decisões administrativas. Estruturam-se três eixos temáticos: a) noções introdutórias ideias de aproximação necessárias ao contexto e ao conceito do princípio da impessoalidade e do alcance de sua projeção nas decisões administrativas (póspositivismo e neoconstitucionalismo; constitucionalização; julgamento por princípios; relevância dos princípios; interesse público; direito administrativo como sistema; neutralidade política e a questão da justiça); b) impessoalidade no direito administrativo comprovação de que o princípio da impessoalidade ostenta arquétipo aberto para conferir maiores cobertura e proteção aos valores tutelados pelo texto constitucional, com ênfase à organização administrativa impessoal para assegurar um agir naturalmente impessoal (instrumentalização recíproca de princípios constitucionais; antecedentes históricos; direito estrangeiro; doutrina brasileira; impessoalidade na Constituição, nas leis e na jurisprudência; conceito de impessoalidade); c) impessoalidade nas decisões administrativas construção de um conceito de impessoalidade específico para as decisões administrativas, concebido desde a ideia de ponderação e conciliação de todos os interesses legítimos públicos e privados envolvidos em cada caso concreto (conceito e distinção de decisão administrativa impessoal em relação à decisão judicial imparcial; garantias e requisitos para a adoção de decisões impessoais, com destaque para os deveres de fundamentação (motivação), processualização e participação; algumas implicações de decisões impessoais [funcionário de fato; diminuição da discricionariedade; desvio de poder; motivação na dispensa de empregados públicos; responsabilidade civil extracontratual do Estado; necessidade de reconhecimento dos direitos dos administrados; nepotismo e revisitação da reformatio in pejus]; consequências da quebra da impessoalidade nas decisões administrativas [anulação; responsabilização do Estado e responsabilização do servidor] e, finalmente, técnicas para adoção de decisões administrativas impessoais).

Resolução de conflitos envolvendo a administração pública por mecanismos consensuais

A presente dissertação investiga a possibilidade jurídica e as limitações da utilização de meios consensuais para resolução de conflitos que tenham a Administração Pública como parte. Mais especificamente, a dissertação tratará da escolha entre valer-se de meios consensuais para a solução do conflito ou de relegá-lo a um meio adjudicatório, especialmente o processo judicial. No primeiro capítulo, o trabalho situa a adoção dos meios consensuais pela Administração Pública no contexto de desenvolvimento das ADRs no Brasil, com influência da experiência norte-americana. No segundo, trata de revisitar alguns dogmas do Direito Administrativo que possam configurar óbices à adoção dos meios consensuais, como a legalidade estrita e a supremacia do interesse público, bem como situar novamente o tema no contexto de expansão da atuação administrativa consensual. O terceiro capítulo apresenta conceitos importantes para compreender a questão como: interesse público e indisponibilidade; meios adjudicatórios de solução de conflitos; meios consensuais de solução de conflitos (negociação, mediação e conciliação). No quarto capítulo, serão abordadas as limitações que o regime de direito público impõe à adoção de meios consensuais pela Administração Pública. O quinto capítulo traz um contraponto aos meios consensuais, relatando algumas críticas e riscos de sua adoção. Por fim, o sexto capítulo relata pesquisa empírica realizada na Procuradoria-Geral do Município de São Paulo com a finalidade de revelar experiências e óbices práticos à adoção de meios consensuais.