Segurança jurídica, certeza do direito e tributação : a concretização da certeza quanto à instituição de tributos através das garantias da legalidade, da irretroatividade e da anterioridade

Este trabalho identifica o princípio da segurança jurídica como princípio constitucional implícito decorrente do sobreprincípio do Estado de Direito e ressalta sua particular concretização em matéria tributária, no que diz respeito ao seu conteúdo de certeza do direito, através das garantias constitucionais expressas da legalidade, da irretroatividade e das anterioridades. Aponta o alcance de cada uma dessas garantias do contribuinte constantes da Constituição brasileira de 1988, evidenciando que asseguram ao contribuinte a instituição dos tributos por lei que enseje a determinabilidade da norma, efetivamente prospectiva e conhecida com antecedência.

Transparência fiscal internacional e administração tributária em rede : o sistema regulatório e prático do intecâmbio de informações tributárias no Brasil e os direitos e garantias fundamentais dos contribuintes

O fenômeno da globalização possibilitou a internacionalização das empresas, a livre movimentação de capitais e acirrou a competição global por novos mercados. Enquanto no passado as políticas fiscais eram estabelecidas visando apenas à solução de problemas domésticos, com a globalização exige-se que as administrações tributárias estejam preparadas para atuar e planejar suas políticas também de maneira global. Para lidar com esse cenário, novas formas de regulação são exigidas. Sob este ponto de vista, um esforço na celebração de tratados, convenções e acordos tem sido realizado pela comunidade internacional. Nesse sentido, as experiências de cooperação e os modelos propostos por organismos internacionais são muito relevantes e o Brasil deve continuar a se inserir nesse cenário. Contudo, esses instrumentos não podem ser singelamente transplantados para o ordenamento jurídico brasileiro, fazendo-se necessário adaptá-los à nossa realidade. No âmbito tributário, um instrumento valioso e viável na fiscalização e combate ao planejamento tributário agressivo e à evasão fiscal tem sido o intercâmbio de informações entre administrações tributárias. Partindo do problema relativo à inexistência de regulamentação específica, bem como à ausência de procedimentalização uniforme da prática administrativa aplicada pela RFB, procurou-se mapear o sistema regulatório e prático do intercâmbio internacional de informações tributárias no Brasil a fim de compreender melhor a prática da administração tributária brasileira em relação à cooperação internacional em matéria tributária. Em relação ao quadro regulatório brasileiro, verificou-se que existem princípios constitucionais e normas infraconstitucionais que tornam a cooperação internacional para fins de intercâmbio de informações com outros países possível, contudo, também existem direitos e garantias dos contribuintes brasileiros que são inafastáveis e exigem preocupação em relação à adequação das ferramentas de cooperação internacional em matéria tributária celebradas pelo Brasil à legislação interna. Em relação à moldura prática, observou-se que a RFB possui infraestrutura que permite a disponibilidade de informações confiáveis e atualizadas, o acesso e a autoridade para obter informações dos contribuintes ou terceiros, sempre que necessário. A partir da análise do sistema regulatório e prático do intercâmbio internacional de informações tributárias no Brasil, verifica-se que a eficácia do intercâmbio de informações no país pode ser mitigada pela interseção dessa modalidade de cooperação internacional com os direitos e garantias fundamentais assegurados pela Constituição brasileira em relação à intimidade, à privacidade, ao devido processo legal, à ampla defesa, ao contraditório, à irretroatividade e à isonomia.

Gestão pública e cultura cívica: a participação pública no desenho do sistema de águas na cidade de Niterói

Este artigo diz respeito à participação popular nos processos de planejamento e implementação de políticas de gestão do uso do solo urbano por uma instância do poder municipal no Brasil. O foco de reflexão do trabalho busca analisar o processo de participação popular previsto na constituição brasileira, no caso da gestão municipal, e sua efetivação concreta nos sistema de água e saneamento na região de Itaipu, no município de Niterói, RJ. A partir desta análise teórica e empírica, o trabalho se propõe a discutir de que forma o aparato institucional e a cultura cívica existentes podem ser facilitadores ou não à participação pública na gestão municipal.

O controle social do judiciário: a experiência do Observatório da Justiça e Cidadania no Estado do Rio Grande do Norte

This dissertation deals with the possibility of build an effective social control of the judiciary Brazilians. The theme was bounded by a cut geographic and secular: the experience of the Center of Justice and Citizenship in the state of Rio Grande do Norte (OJC/RN), which begins formally in august 2003. The research approach and leave of experience in judicial practice and policy specific substrates to theorize about the subject. We collected documents about cases, the judicial diagnoses, reports, news material, in addition to lifting bibliographic. Therefore, it is working with about notions of a democratic state of right in the light of the Brazilian Constitution of 1988, in order to contextualize the insertion of the judicial system, by the prospect of legitimacy, which is considered by a look formal and material. It is a brief analysis of the system of official control of the judiciary (internal and external), is emphasizing its shortcomings functional and its corporate character, which suffers from poor conformation democratic. Then there is a discussion about the need to establish the social control of the judiciary, through the prism of relations of power that are locked in the judiciary, the lack of formal criteria for the guarantee of obtaining the correct judgment (laws, precedents and conscience of the judge), the problems of impunity and justice class, and from the examination of some cases, as the body of search. From this conjuncture, prepares to be an outline of shapes and the limits of social control, consonant the proposal erected in certain sectors of organized civil society, represented by the movement s social OJC. In the end, considerations are made on the legitimacy and constitutionality of OJC

Ne bis in idem: limites jurídico-constitucionais à persecução penal

This legal research aims to demonstrate the prohibition in the Brazilian criminal system of a multiple imputation for the same fact in a simultaneous or successive way. For that it is developed a different idea of the subject. Through comparative, eletronic and bibliographical researches, the dissertation was accomplished in a way to establish the content of the foundations of the criminal procedural emphasizing as fundamental premise the values of the Constitution. In the first section it was demonstrated the limits of the theme and the objective of the research. After that, it was analyzed the basic function of the criminal suit which has the important mission of limiting state's punitive power. In the same way, the criminal procedure corresponds to a warranty of the citizens' freedom. In the same section, it is shown how it is possible to abandon the myth of the real truth in the criminal law system. In the third section of the research, there were pointed elements and definitions about the cognition object, specially the litigious object or "thema decidendum", and also the peculiarities of the judged cases. In the fourth section the subject about origins and evolution of the criminal procedure and its objectives in the legal system is developed to demonstrate its perspectives. Some aspects of the identity's concept of the presupposition of the facts are as well demonstrated in order to relate the theme to the prohibition of multiple imputation. There are also considerations about some other important aspects as the incidence of the legal rules and the possible change on the elements of the penal type. There are several comments about legal procedural in other legal systems comparing them to Brazilian's most elevated Courts. In the end it was systematized the limits to criminal imputation, emphasizing the defende's right as a foundation of the legal system. Is was registered that the ius persequendi can be exercised once

Acordos internacionais sobre a produção compartilhada de recursos naturais: a unitização interestatal na área do petróleo e gás sob o enfoque constitucional brasileiro

The apportionment of natural resources between sovereign States is a subject that relates many aspects of International law, as long as Constitutional Law, at the execution and application phases of international treaties that regulates the exploration of common goods. In this sense, because of their natural characteristics that creates an environment of constant migration and fixation in transboundary regions, terrestrial or maritime, the petroleum and the natural gas bound a complex juridical apparatus that can control the sovereign rights involved. This research is aim at accomplishing a study concerning the international agreements that enable the non-unilateral action, specifically the unitization treaties between sovereign States, as a manner to resolve situations related to the individualization of oil and/or gas reservoirs that go across their national borders. These agreements will be analyzed considering the international public law sources theory, bearing in mind yet the already existed experiences in this sense, not disregarding the way that this fact could affect Brazil. It will begin with an historical incursion over the unitization institute, covering its main characteristics and its formation and execution procedures, and finally it will address the Brazilian legal system and the comparative law threats the institute. The clauses of these relevant agreements will be analyzed in details, concerning its particularities and its contents. Because these agreements are international obligatory rules of law, it is indispensable that they are considered under the auspices of the international law system, focusing their nature and the subjects of international law and establishing them as sources of the international law, analyzing them, then, as international rules and the applicable law to these juridical relations, the conventional established, the consolidated international custom and the applicable International Law principles, appearing the State s responsibility as an important subject for the verification of the acts lawful practiced by States. The analysis of the apportionment of these natural resources ends with the individualization of possible exploitable marine oil fields located between the exclusive economic zone and the continental platform ends and the region administrated by the International Seabed Authority. At last, the Brazilian constitutional system appears as the mechanism of integration, application and execution of the international unitization agreements in Brazil, detaching the format and the proceedings that the international treaties take to acquire validity at the national legal system, passing through the treaties interpretation and the applicable constitutional principles, coming to its application in Brazil, considering the existing constitutional peculiarities and the role played by the National Agency of Petroleum, Natural Gas and bio-fuel ANP

O poder legislativo na verificação da legitimidade constitucional do processo de construção das leis

It is known that, in the Democratic State of Law paradigm, one of the most instigating themes is the legitimity of the Law. It justifies the interest in reflecting about the Legislative Process instituted by the Brasilian 1988 Constitution, more specifically field of the constitutionality control as away to guaranty of the legitimity of the Law. The research that is developed here, intents to bring to reflection the basis and the ways the Legislative Power has to proceed to Constitutionality Control of the laws and of the Legislative Process. As the focus taken here is about the Legislative Power, it starts from the presupposed that only by the adoption of legislative process which has to be connected to a rational speech, that will evidence the Democratic and Procedimental Law dimensions, guarantee the possibility of the public and private spheres of life act in complementarity that is such needed to the stabilization of the social expectatives and the concretization of the Brazilian Constitution

A eficácia, no ordenamento jurídico brasileiro, da responsabilização penal da pessoa jurídica pela prática de crimes ambientais

The environment, which fundamental importance has already been recognized in all the world, is an actual national and international discussion subject, whose interest grows for the society, and consequently to the Law, in order to prevent the natural resources to the present and future generations. The 1988 Brazilian Constitution, recognizing the importance of the environment, treated about it in many of its parts, even dedicating a specific chapter (Chapter V About Environment, inserted in Title VIII About Social Order). The brazilian constitutional text established to everyone the fundamental right of enjoying an equilibrated environment, obligating the State and all society to defend and preserve the environment to the present and future generations. The economic growing process, that predominated and still persist in the big majority of the countries, where is practiced the capitalist system, has in the enterprises (legal persons) one of its main actors. Many times, these enterprises, especially in the actual globalized world in where we live, where the gain of money is priorized, ends, at the moment they act, making damages to the environment. These damages are, many times, considered by the law. crimes against the environment. The 1988 Brazilian Constitution, according to the Modern Criminal Law, realizing that many crimes were being committed by the enterprises, established in article 225, §3rd, the criminal responsibility of the legal persons. Almost ten years after the 1988 Brazilian Constitution, was published the Law number 9.605/98, in which third article established the penal responsibility of the legal persons that practice crimes against the environment, without excluding the individual responsibility

Efetividade dos direitos trabalhistas e os princípios constitucionais concretizadores da proteção laboral

The Brazilian Constitution aims to regularize the broadest possible the fundamental grounded in the value and supreme principle of human dignity, supporting a Democratic State of Law, to essentially give basic rights to all for a dignified existence. As the result of a historical development, fundamental rights incorporated by legal order represents a real reaction against acts that ignored the dignity of each person in one of these scenarios, especially inserted into the labor relationship, the principle of protection comes to balance and compose such relationship between employers and workers, raising this principle as axiological essence of this subject, based especially on the protection and guarantee of fundamental rights of the worker. For this study, was developed a literature research using books, legislation, legal websites and articles related to the subject, in order to analyze the principle of protection insert in the legal order, properly authoritative on the principle of equality, the social value of the work of human dignity to confer protection to the most vulnerable and admittedly weak of the labor relationship in order to serve the specific regulations legal practical tools and effective protection, against the employer hierarchical power and steering that can not change into abuses and attacks on the fundamental rights of the worker. In conclusion, is not enough, recognizing the vulnerability of the worker, it is necessary to carry out protective legal instruments in line with the the human dignity, consectário logical fundamental rights of workers, to be held in a proportional manner and sometimes flexible, depending on the case. Protection has a beginning and end to ensure that the human dignity that must presuppose a working relationship achieved by orderly and normative power of constitutional norms, with the aim of designing that labor is not an end in itself, but a means to the achievement of the economic advancement by promoting social development and providing necessary support for the increasingly marked impairment of fundamental rights of the worker

O dia mais feliz da minha vida: a entrada na universidade segundo os alunos recém-ingressos no curso de Pedagogia da UFRN(2004.1)

The present work, based on the methodological principles of the Comprehensive Discourse Analysis, aimed, through the speech of twelve newly arrived students at the Pedagogy course of the Federal University of Rio Grande do Norte, to understand the moment students start university. It also aimed to analyze the relationship between the schools they were coming from and university entrance as well as the relationship between university and their new students. In the first part of the work, which focused on school knowledge, a comprehensive listening of the speeches of the students led primarily to a distinction, established by the students, between public and private schools, a distinction especially based on the view of superiority of private schools against public ones. The abovementioned interpretation is found in the discussion of the structural duality of Brazilian education which, historically, offers different pedagogical appliances among students of more priviledged social classes and those who come from lower levels of society. The overcome of this duality, aspired by the Brazilian Constitution of 1988, was stopped by the advent of a new economic model neoliberalism, which reinforced the differences between public and private when it prioritized the market on the economic, political and social relations, including educational projects. Impoverishment of public institutions and pauperization of the work of professors affected also the relationship between teachers and studens at the current institution. This is how the teacher becomes the greatest villain at the public management system. All of these references concerning differences in the quality of teaching at public and private schools, expressed by the students interviewed, however, were centered in the preparation for the entrance exam, called vestibular, thus showing a view that the relationship between the student and the school he came from is of a propedeutic kind and even so, reduced to a preparation for an entrance exam. In the second part of the work, which analyzed the relationship between newly arrived students and their university, it was noticed that the latter represents a whole new world. This world is seen as the change at the student´s social statute for now he is grown, takes more responsibilities and is socially respected. This change of attitude established by society and the discovery of a new world which requires more independence from the students, creates in them feelings of pride and fear and they feel insecure when it comes to making decision in the campus because now their decisions deliver a greater load of responsibility. This is when students understand they need to develop autonomy, which is seen, in this work, as the capacity to make conscious decisions. Nevertheless students expressed an understanding of autonomy as something that comes as a gift for those who enter university and not as a process that is constructed from social experiences. For these students, the need to be autonomous refers to the relationships with their teachers and the search for information. This search, however, is also related, according to interviews, to public school financial cuts, which penalize university, and to the lack of employers

História das mulheres idosas do Grupo Aurora da Vida Campina Grande-PB (1940-1950)

La recherche intitulée l Histoire des femmes agées du group Aurore de La Vie: Campina Grande-PB (1940-1950) a surgit comme consequence de mon observation sur les interêts de femmes en retrouner à l école aprés qu elles étaient arrivées aux soixante ans, um moment de la vie que malgré son importance est encore considerée par trop de gens comme des moments d être seul jusqu à la fin de la vie. Alors, nous avons formulé la question la plus importante de ce travail: Quel est l histoire de l éducation des femmes agées du group Aurore de La Vie, dans le période de son education d enfant? Un group de 25 femmes qui ont étudié le projet Digna, on a fait une seletion de treize agées, entre 65 et 80 ans, qui s appellent: Perpétua, Florinda, Benta, Ambrósia, Celestine, Cordélia, Circe, Filomena, Desdêmona, Dorotéia, Ofelia, Martítius e Nausica. Beaucoup d intelectuels nous ont aidé avec la base theórico-methodologique et nous ont presenté l histoire des excludées comment une histoire en construction. Parmis ces intelectuelles on rencontre Chartier, Halbwachs, Elias, Perrot, Bosi, Bezerra, Morais et Machado. Pendant notre recherche nous avons employés des narrations, des entrevues, des questions ouvertes ou les femmes puissent parler sur l histoire de leur vie. Nous avons regardé aussi le fiche des agées, le arquive de La Secretarie Municipale de Assistence Social (SEMAS) du Hôtel de Ville de Campina Grande-PB. Nous avons aussi étudié sur la legislation relié à la tematique de la Constituition Brésilienne dans l estatute et dans la Politique Nacional de l age. Notre étude nous a donné des analises sur les themas: pauvresse, travail, sourvenirs, jeux e aussi punitions scolaires. Nous sommes arrivés à la conclusion qu à l époque de son enfance, l éducation formale était déjá determinée pour le mariage, la pró-création la famille. Enfim toujours dédans de la maison excludées du reste du monde. Nous avons compris que pesquiser cet object d étude est un contribut avec l histoire des excludées en cassant le silence des femmes lesqueles on été ignorées par presque toute la prodution historiographique

Acesso ao direito e a democratização da justiça na assistência jurídica integral e gratuita contemporânea

Pós-graduação em Ciências Sociais - FFC

Política Pública de Creche: entre as leis e a realidade

Pós-graduação em Educação - FCT

O processo de desenvolvimento geoeconômico do complexo agroindustrial cooperativista na mesorregião norte central paranaense

Pós-graduação em Geografia - FCT