Uma análise crítica do papel da jurisprudência no planejamento tributário: tensões principiológicas e desafios à uniformidade

Como em países de tradição civil law, o sistema jurídico brasileiro consagra a lei como fonte primária e garantia do Estado de Direito. A hermenêutica, como teoria científica da arte de interpretar, impõe-se em nosso sistema como canal destinado a suprir as vaguezas e imprecisões da lei e resolver-lhe os conflitos normativos, pelos métodos e critérios tradicionais. A jurisprudência, entendida como um conjunto uniforme e constante de decisões sobre assuntos similares, tem um papel secundário, e as ideias de Direito e Justiça, nesse contexto, muito se aproximam da lei. Com a promulgação da Constituição democrática de 1988, e o renascimento do direito constitucional brasileiro, cujo marco filosófico é o pós-positivismo, o constituinte atribuiu normatividade aos princípios constitucionais. Mas não sistematizou as relações dos princípios entre si, e destes com regras igualmente positivadas na Constituição, fazendo emergir certas tensões principiológicas e também entre princípios e regras constitucionais. Superado o modelo positivista, que equiparava o Direito à lei, ganharam grande importância as discussões relacionadas à neutralidade do aplicador da norma, e os voluntarismos e personalismos praticados sob ideais subjetivos de justiça. Nesse novo contexto, a jurisprudência assume papel protagonista, e aproxima o modelo brasileiro das jurisdições do common law. Entretanto, a vinculação apenas extraordinária dos julgadores aos precedentes, que deita raízes no regime de livre convencimento, induz falta de uniformidade e de coerência dos julgados, acerca de questões jurídicas similares, comprometendo a estabilidade, gerando incerteza e insegurança jurídica, e por via de consequência, relevantes empecilhos ao planejamento empresarial e aos investimentos que dele dependem, o que tende a gerar prejuízos ao ambiente de negócios do País. Essa perspectiva tem o objetivo de demonstrar que o Direito, enquanto sistema harmônico de normas, requer limites claros, e que esses limites, em nosso sistema constitucional, significam precisamente a imposição de métodos que assegurem à sociedade pronunciamentos uniformes e coerentes por parte do aplicador da norma, mediante observância de precedentes adequadamente sopesados em direção à harmonia, segurança jurídica e previsibilidade.

A Racionalidade jurídica da Corte Interamericana de Direitos Humanos no caso Gomes Lund e outros VS Brasil

Mesmo após trinta anos de consolidação democrática no Brasil o tema da justiça de transição ainda faz parte do nosso debate jurídico. Atualmente vive-se uma insegurança jurídica quanto à validade da lei de anistia brasileira, uma vez que o Supremo Tribunal Federal (STF) e a Corte Interamericana de Direitos Humanos (CorteIDH) julgaram a questão em sentidos opostos. Almejando contribuir para esse debate, tendo como objeto a decisão da CorteIDH, o presente artigo busca responder aos seguintes questionamentos: Ao julgar caso Gomes Lund e outros vs Brasil, quais foram os principais temas abordados pela CorteIDH que fez com que ela chegasse à conclusão de que a lei de anistia brasileira é inválida? Como se deu sua construção argumentativa, e quais foram suas principais fontes de embasamento normativo e jurisprudencial? Em suma, qual foi a racionalidade jurídica da Corte no julgamento desse caso? Para responder a essas perguntas de pesquisa buscou-se levantar indutivamente as principais questões abordadas na sentença e problematizar a responsabilidade do Brasil em relação ao Sistema Interamericano de Direitos Humanos.

Arquitetura da (in)segurança: estudando relações entre configuração espacial, artifícios de segurança e violência urbana no bairro Manaíra, João Pessoa, Paraíba

João Pessoa, the capital city of the state of Paraíba (Northeast Brazil), is reputed throughout the country as a quiet place, although it has been acquiring, over the past years, an urban character with social implications similar to those of major metropolitan Brazilian areas. The new situation is evident by the social inequalities, with the creation of confined spaces, which segregate and cause enclosure of the inhabitants, leading to death the public space. This study correlates accessibility in spatial structure with two types of crime data, burglary and robbery, recorded in 2008 and 2009, by the Secretaria de Segurança da Paraíba (The government agency public in charge of safety), in the district of Manaíra, an upper middle class neighborhood, which has, in recent times, been considered one of the most violent areas in João Pessoa. Sought to understand connections between these events and morpho-social aspects of the built environment, where examined the spatial properties, such as accessibility of the urban net, the presence of control measures, the safety of buildings and their uses. Spatial properties were also validated by the observation of pedestrian flows at strategic points of the study area. It was concluded that the presence of intense flows helps to attract potential thieves, physical security and control offers little protection

Espaço público e sociabilidade urbana: apropriações e significados dos espaços públicos na cidade contemporânea

Study public space is studying the city and its dynamics through a representation point. The changes that are observed in these spaces and in the relations established there, or with it, are related to changes that occurred in the city as a whole, in the urban way of living. Study public space allied to urban sociability permits an even better focus on this relation between people in these spaces and with the spaces and in the consequences and fragile aspects this relation can impose to people and cities. This work is aimed towards this relation between public space and urban sociability. Through a conceptual/theoretical discussion aims, specifically, comprehend how to establish and what is the relation between urban space and urban sociability (appropriation/perception of place, tendencies of seclusion), from an isolated analysis of each one of these themes in the contemporaneous city. The Brazilian public space has peculiar characteristics, arising from its historical process of construction, also influenced by the public sphere fragile construction that permeates it, as well as more recent variables such as the sensation of insecurity and commodification of these places. The urban sociability influences and is influenced along all this process of significance and reframing of the public space. The conceptual discussion about each isolate variable provides the necessary coverage for discussion and analysis of the relation between them and the consequence of this relation in the city, such as the notation of relevant experiences of this process of revaluation of the public space. The hereby search is not through a path to reestablish the relation as it already existed, but also for an understanding of the dynamic as is established today and for existing possibilities for maintenance and appreciation of the relation between people and the city by believing in its importance to urban life

Percepção ambiental do patrimônio cultural: estudo de caso na Cidade Alta e Ribeira em Natal-RN

Contemporary studies have shown that the evolution of the heritage concepts is accompanied by an affirmation of the importance of social participation in recognizing heritage values and in managing cultural assets. We used the Brazilian context to emphasize the challenges for democratizing this process. This problematic is discussed based on the cases of Cidade Altaand Ribeira, neighborhoods that date from the formation of Natal-RNand have cultural assets recognized by levels of government. The study builds elements to answer the research question: what meanings and representations does the culturalheritage in the case study have for its users? The research method analyzes the representations and the meanings of the neighborhoods, firstly is based on historiographical studies, memories records of the city and on the process of heritage management. Secondly, it isbased on the field research, it is structured in environmental perception studies (areas of Environmental Psychology, Architecture and Urbanism) and has been applied with users with different bonds with the studied environment (residents, workers and visitors). The data were obtained with the multi-method which included direct observation, questionnaire survey and mentalmaps (that replicate Kevin Lynch). The analysis of result verified the research hypothesis, emphasizing aspects of the relationship between users and cultural heritage relevant to strengthening collective memory, local identity, contributing to heritage management. Among the results, the socio-environmental image obtained which emphasized a "cultural axis" linkingboth studied neighborhoods and confirms the influences of elements rein the memories records of the city and in the area s management. Identified aspects to strengthen the relationship between the users and cultural assets, such as the presence of placeswith affective ties to certain groups, as well as the need to fight off negative images (of degradation and insecurity) associated to the site and also expand the participation of the population, including residents, in policies and cultural activities. After all, recognition of value and the involvement of societycultural assets have the potential of contribute to integrate city development with heritage conservation

Significados e percepções do homem diante da gravidez de sua companheira com síndromes hipertensivas

The general aim of the research was to comprehend the Social Representations constructed by the man in the face of his companion s risk pregnancy caused by hypertensive syndromes. The study is of exploratory and descriptive character in a qualitative approach developed at two public maternity hospitals, both located in Natal-RN, with 65 men whose wives had undergone high-risk pregnancy. The project was submitted to the Ethics on Research Committee of the Federal University of Rio Grande do Norte, Brazil (CEP-UFRN), with favorable report no. 81/07. For data collection, the following multimethods were employed: a word free association test; a projective test for registering mental images; and a semistructured interview schedule. The speech contents were analyzed in accordance with the Theory of Social Representations and complemented by the Central Nucleus Theory. The discussion of the results was grounded on literary findings of the companion s participation in pregnancy as well as in risk pregnancy associated with hypertensive syndromes. The data showed fear as representation s central nucleus, while recollections of that feeling referred to death of both companion and child in addition to fear of the unknown. The categories preoccupation and carefulness, other feelings, and clinical picture of the disease represented components of the peripheral nucleus. The results concerning mental images followed the same category criteria of the word free association test fear, other feelings, preoccupation, carefulness, and clinical picture of the disease. After being processed in accordance with the principles of content analysis, the statements originated three thematic unities: fear and insecurity in the presence of the companion s risk pregnancy; attitudes of carefulness to the risk pregnancy of the partner; and humanized assistance during the companion s risk pregnancy. Considering the results, the conclusion is that the partner s risk pregnancy caused by hypertensive syndromes represents, for the man, feelings of fear, preoccupation, insecurity, lack of acceptance and information, as well as attitudes of carefulness. The results reveal necessity of reorganizing the obstetric assistance with an eye to including the man as participant in the reproductive process. That demands extension of humanized carefulness to the companion with a view to make him an active coadjutor in the assistance of high-risk pregnant

Desvendando o padrão alimentar de famílias rurais: o que tem no prato?

That work looked for to point out the different conceptions on the family agriculture and the established self-consumption practices inside the unit of production. Hypothesis: due to the conditions, more and more restricted of producing for the self-consumption, the rural families are more favorable present her situation of alimentary insecurity as severe as for the urban families, unlike what he/she defends. The research was accomplished in three states of the Northeast: Paraíba; Rio Grande do Norte and Sergipe. The results revealed that among the main factors that expose those families to situations of constant alimentary vulnerability are had: the low quality of the alimentary consumption in what concerns the readiness, to the diversification and mainly, to the accessibility. The analyses can be to subsidize a reflection concerning the alimentary pattern of families rural front to the precepts of Food and Nutrition Security (FNS) politics

Da Pedra do Rosário ao Pantanal: Espaço e Urbanização no Passo da Pátria (Natal/RN)

The Passo da Pátria is one of the areas of housing in the city of Natal/RN, presents characteristics of insecurity on ways to live and access to goods and services. The project of urbanization called Integrated Project Passo da Pátria implemented since 2002 by the public power wants to change this picture. In Passo da Pátria system of classifications of space operated by the villagers signals to singularities that allows the identification of four pieces: Pedra do Rosário , Passo , Areado and Pantanal . The actions of the Project of Urbanization promote a new socio-space configuration. Our objective is to examine ways of appropriation of space in Passo da Pátria , built by the residents, which included their cultural practices giving symbolic meaning to the four pieces. The methodological procedures consisted of: literature review of the themes of the City, Urban, Segregation socio-space, Space, the Public Policies in urban area and texts on the Passo da Pátria ; desk research and interviews with old residents, recent residents, and these: men, women, young, and leaders of the Passo da Pátria . The evaluation of the data indicates that residents live positively the action of the public power as regards the expansion of urban infrastructure and services. At the same time, negative value of the shares removal of residents and idea of integration for the different pieces that form the Passo da Pátria , for them, these actions desconstroem times, experiences and narratives that are expressed in their relations with the space in which live

A construção das representações sociais na relação da polícia militar e a sociedade Aracajuana

In recent years, issues involving public safety have gained more prominence in scientific debates, the media, and common sense, because undoubtedly the feeling of fear and insecurity caused by the increase in violence overall, has spread like construction element of social representations, both in individual levels, as well as collectively. Violence is a social phenomenon existing in human manifestations, from the older societies, ie it was present in all historical periods, but in different ways in the subjective and objective, having had the task of being the central element in modeling process for the formation of individual behavior, both in older societies as in modern society. However, it has a peculiar feature of acquiring new contours to the extent that the individual and collective behaviors are modified in relation individual-violence. In this sense, the institutions that establish the order from the control of violence, have their social representations in the context of social relationships permeated by elements of violence, fear and insecurity, that shift the subjective feeling of insecurity, or existential, for a concrete plan and goal, namely to the level of physical insecurity in daily life in the modern world. The objective of this study was to capture the construction of social representations of the population in Aracaju on the police institution and the figure of the policeman in the contemporary context. We focus our attention only to the institutions of order, which constitute the field of the apparatus of public security and social protection of our state

O trabalho doméstico de adolescentes: naturalização da exclusão e submissão

This work demonstrates important aspects of domestic work performed by adolescents between 16 and 18 years in residential spaces. This is to highlight the process of naturalization of invisibility, their source of insecurity and social exclusion, in view of the strong personal relationship of domination. Pointing out the relations of pseudo-affection that can obscure the exploitation of domestic labor. Highlight a preliminary discussion on the composition of social relations embedded in the context of domestic work, with emphasis on reflection on the condition of subordination of young domestic workers as a result of a process of socialization consists of relations of domination - gender and social class, resulting in formation of social identity-forming negative stigma. This paper results from a survey of the work of young maids, held in the city of Aracaju, whose main objective was to understand how they operated the differences and inequalities in the relations of domestic based, including information on adolescents' own. Fieldwork was conducted from August 2009 to January 2010 and data collection techniques were used oral history / life history, questionnaires and use of semi-structured interviews, as well as secondary data from PNAD / IBGE which formed the basis of comparative national situation and local context. It emphasizes the links of domestic work involving teenagers question the lifestyles of working class who are confronted by the various "systems" for each home, which leads to the development of adaptation strategies that make possible the coexistence of a stranger the house at the other. It focuses on how the work goes into their lives in terms of socialization offered by working families to their children's, and as this class habitus is adequate for the job market in domestic employment through a socialization process that sometimes opposes and now reinforces the practices and values seized in family socialization

Imagens do medo na mídia: uma análise das representações da violência em Natal-RN

Social violence is one of the phenomena of human life that produce effects on the social imaginary as it is in it that are designed conflicting values concerning what is most vital to humans, such as respect for the strength and the fear of death, pleasure trespass for injury and pain, the rejection of injustice and anger that is born of revolt. The variability of feelings and reasons that constitute violence has required academic knowledge increasingly sensitive reflections that encompass the complexity of its manifestations. The feeling of fear and insecurity which constitute the collective social imagination has caused large changes in the behavior of both individuals and the society as a whole. This study aims to reflect on media representations the social violence in Natal-RN. Through a thematic survey and documentary analysis of three newspapers of Rio Grande do Norte - Tribuna do Norte, Novo Jornal and Jornal Metropolitano - was possible to list events and trace different discursive strategies that lead to receptors ideological interests of class, constitute social and spatial segregations and maximize violations of rights and of the human dignity, with important implications in the construction of social representations concerning the reality of violence

O licenciamento ambiental pelos municípios: uma análise sobre o federalismo cooperativo adotado pela Constituição Federal

In complex federal systems as that found in Brazil, which provides simultaneous attributions to of the Union, States and Cities in many aspects, the definition of performance limits of each of these entities, in procedural or material aspect, generates many (positive and/or negative) competence conflicts, bringing insecurity to general administered. Environmental licensing is one of the most important instruments of environmental management, seeking the realization of the fundamental right to an ecologically balanced and sustainable development. Despite its importance, the environmental licensing has not been more effective due the conflict related to the authority to regulate regardind environmental law. This essay will analyze the structure of competence distribution for conducting the environmental licensing processes, the conflict between laws, the performance of the municipal environmental agencies, the cooperation between the licensing agencies and the future about the additional regulatory law of article 23 of Federal Constitution