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

Defensoria pública e sua legitimidade à tutela jurídica dos direitos humanos

The realization of human rights is a prerequisite to the development of peoples, this requires legal mechanisms and techniques to its consistent and effective promotion, protection and fulfillment. So, agree that there is an institution or public agency created for the purpose of protecting those who suffer most in the face of human rights violations: the needy. In Brazil, among other institutions and public agencies, the responsibility of the Public Defender to promote the protection of human rights. The constitutional system recognizes the institution in its essence the role of the state court, whose duty is to provide guidance and legal defense of the needy. The legal system as a whole sufraga the relevance of the Ombudsman as a mainspring of human rights. In the prison system, with the ultimate regulatory changes, such as Law 12.313 of 2010 which introduced changes to the Law 7.210 of 1984, the institution must ensure the correct and humane enforcement of sentences and the security measures pertaining to the needy. With the Complementary Law 132 of 2009, to systematize other duties of the Public Defender, highlighting their contribution to the movement of access to justice. Within the OAS, to adopt Resolution 2656, 2011, characterizing, with ruler and compass, the relevance of the Ombudsman access to justice and protection of human rights. In this step, the present study concerns the role of Defender in the legal protection of human rights, through monographic and deductive methods, as there remains a technical and theoretical connection between these two points themed legal phenomenon, since the rights humans, especially after the second half of the twentieth century, form the basis of the legal system of the major Western nations in the world. This led, therefore, the emergence of technical and legal institutions aimed at realizing human rights. This applies to the Defender. Access to justice and public service provision of legal assistance are human rights, therefore, essential to humans and necessary for social inclusion. Countries such as Brazil, marked by social inequality, depend on the structuring of institutions like the Defender, designed to promote citizenship to the Brazilian people

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

A questão do petróleo em terras indígenas: uma análise constitucional à luz do desenvolvimento sustentável

Recognizing the need to preserve a national ethnic minority, the Constitution, inspired by the pluralistic values of the Constitutional Law State, stipulated a series of rights and guarantees for the conservation of indigenous cultural singularity, disciplining in article 231 the Indians right to maintain their social organization, customs, languages, beliefs and traditions, as well as safeguarding the rights to the lands they traditionally occupy, and the exclusive use of the wealth existing in them, premise of ensuring their physical and cultural continuity, breaking decisively with the paradigm the assimilation of the Indian national civilization. However, despite the Indian policy of ethnic and cultural preservation, the Constitution allowed the exploitation of minerals in aboriginal territory, incorporated herein hydrocarbons, provided they meet certain predetermined requirements, leaving it to the legislature the discipline of ordinary matter. However, this law has not yet been published, with some projects in the National Congress, leaving thus precluding the indigenous subsurface oil exploration until the enactment of enabling legislation. Meanwhile, this paper carries out an integrated analysis of the constitutional protection of ethnic and cultural uniqueness of indigenous peoples, Convention Nº 169 of the International Labour Organization and the bill presented by Deputy Eduardo Valverde, in an attempt to consolidate sustainable development practices in the sector, through developing a system of social and environmental responsible oil exploration, aligning with national energy needs to maintain a balanced environment and preservation of socio-cultural organization of a minority so weakened and beaten over five centuries of domination

O direito à saúde e a política nacional de atenção oncológica: uma análise a partir da crescente judicialização dos medicamentos antineoplásicos

The 1988 Federal Constitution of Brazil by presenting the catalog of fundamental rights and guarantees (Title II) provides expressly that such rights reach the social, economic and cultural rights (art. 6 of CF/88) as a means not only to ratify the civil and political rights, but also to make them effective and practical in the life of the Brazilian people, particularly in the prediction of immediate application of those rights and guarantees. In this sense, health goes through condition of universal right and duty of the State, which should be guaranteed by social and economic policies aimed at reducing the risk of disease and other hazards, in addition to ensuring universal and equal access to actions and services for its promotion, protection and recovery (Article 196 by CF/88). Achieving the purposes aimed by the constituent to the area of health is the great challenge that requires the Health System and its managers. To this end, several policies have been structured in an attempt to establish actions and services for the promotion, protection and rehabilitation of diseases and disorders to health. In the mid-90s, in order to meet the guidelines and principles established by the SUS, it was established the Política Nacional de Atenção Oncológica PNAO, in an attempt to sketch out a public policy that sought to achieve maximum efficiency and to be able to give answers integral to effective care for patients with cancer, with emphasis on prevention, early detection, diagnosis, treatment, rehabilitation and palliative care. However, many lawsuits have been proposed with applications for anticancer drugs. These actions have become very complex, both in the procedural aspects and in all material ones, especially due to the highcost drugs more requested these demands, as well as need to be buoyed by the scientific evidence of these drugs in relation to proposed treatments. The jurisprudence in this area, although the orientations as outlined by the Parliament of Supreme Court is still in the process of construction, this study is thus placed in the perspective of contributing to the effective and efficient adjudication in these actions, with focus on achieving the fundamental social rights. Given this scenario and using research explanatory literature and documents were examined 108 lawsuits pending in the Federal Court in Rio Grande do Norte, trying to identify the organs of the Judiciary behave in the face of lawsuits that seeking oncology drugs (or antineoplastic), seeking to reconcile the principles and constitutional laws and infra constitutional involving the theme in an attempt to contribute to a rationalization of this judicial practice. Finally, considering the Rational Use of health demands and the idea of belonging to the Brazilian people SUS, it is concluded that the judicial power requires ballast parameters of their decisions on evidence-based medicine, aligning these decisions housing constitutional principles that the right to health and the scientific conclusions of efficacy, effectiveness and efficiency in oncology drugs, when compared to the treatments offered by SUS

A responsabilização criminal no estado democrático de direito: o equilíbrio entre a efetividade e os limites da pretensão punitiva da sociedade

This paper analyzes the relationship between fundamental rights and the exercise of the claim punitive society in a democratic state. It starts with the premise that there are fundamental rights that limit and determine the validity of all forms of manifestation of the claim punitive society (legislating, investigative, adjudicative or ministerial) and there are others that require the state the right exercise, fast and effective of these activities. Travels to history in order to see that the first meaning of these rights was built between the seventeenth and eighteenth centuries, after all a history of abuses committed by state agents in the exercise of criminal justice, and positively valued in the declarations of human rights and proclaimed in the constitutions after the American and French Revolutions, while the second meaning has been assigned between the nineteenth and twentieth centuries, when, because of the serious social problems generated largely by absenteeism state, it was noted that in addition to subjective rights the individual against the state, fundamental rights are also objective values, which trigger an order directed the state to protect them against the action of the offending individuals themselves (duty to protect), the mission of which the State seeks to discharge, among other means, through the issue of legal rules typifying the behavior detrimental to such rights, subject to penalties, and the concrete actions of public institutions created by the Constitution to operate penal law. Under this double bias, it is argued that the rule violates the Constitution in the exercise of the claim punitive society as much as by excess malfere fundamental rights that limit, as when it allows facts wrong by offending fundamental rights, remain unpunished either by inaction or by insufficient measures taken abstractly or concretely provided

A constitucionalização da solução pacífica de conflitos na ordem jurídica de 1988

In the Brazilian legal context, conflict resolution is studied and analyzed over a majority jurisdictional view, which is one of the reasons of litigation culture that creates a jurisdictional resolution hopeness. The practical impact of such reality is the loss of quality in the public service of the judicial function, moved, as a rule, by the overcrowdings, slowness of legal procedures and the relegation of peaceful resolution methods to peripheral plan. However, the Federal Constitution of 1988, following the Ordinary Law constitutionalization phenomenon provides specific guidance about the values towards the litigation resolution. The study, therefore, aims to approach the constitutionalization of conflict resolution in order to identify, through scientific and spiritual interpretation in conjunction with the systematic paradigm, what are these values, as well as operation and legal representation and practice of these measurements. In this sense, the thesis is to study the initial point of the analysis of conflict theories and explanations about the culture of litigation matched with concepts of creation and interpretation, constitutionalization, access to justice and social pacification public policies. It is used for this purpose, the logical-deductive method with the aid of the dialectic immanent in Law

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

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

Ativismo ministerial na implementação de políticas públicas

The research aims to analyze the reasons and the unique role of prosecutors in the promotion of public policies. The opening lines deal with the evolution and expansion of the general theory of the fundamental rights in the international and national levels and that have led to the creation of a welfare state concerned with carrying out positive actions which aim at the community well-being. Thus, it is clear that, after the uneven development of the Brazilian democracy, the Constitution of 1988 not only has erected to a state socially responsible, but also built a system of guarantees which highlights the significant expansion of the Powers of the Public Ministry and has now taken an outstanding position in regard to collective rights, allowing, at the same time, its members to perform the syndication of state actions, particularly public policies, correcting the course of these administrative processes in the presence of poor management and inactivity of the public administrator when acting in defense of fundamental rights. This ministerial activism, even facing the obstacles and boundaries submitted to its pursuit, has shown an increase in actions that culminated, in the last ten years, in a significant number of judicial and extrajudicial measures that indicated the correction of public policies and actions in areas of health, education, housing and the environment. In this process of monitoring and doing, the important role of the other social characters is highlighted, especially the one of the citizen who is responsible for most of the complaints that start the initiatives of the Public Ministry and that can be deployed through a significant list of judicial and extrajudicial instruments, especially the important procedure that allows the hearing and participation of the involved in the implementation of public policies, enabling a collective even a consensual solution of the matter generated among the Public Administration. Given these initiatives, the ministerial activism has established itself as a movement of its own characteristics, aimed to guarantee the fundamental rights, especially when these are not targeted by state actions that should contribute to the achievement of the democratic state of law idealized by the Federal Constitution without any distortion of direction. Nevertheless, this activism still seeks for its full accomplishment in the practical world

O quinto momento do homem: ética e dignidade

This work has as objective to rise stages of the human beings dignity evolution and its superposing with the entirety and the men s activities development, until its elevation as a constitutional principle and its evolution as a judicial decisions vector, being important to register that conviction ethics or convenience ethics imposes the existence of the constitutional principle. Human beings dignity principle deals about a historic and cultural, politic and social and economical construction, whose sloping is violently imposed to the production resources, which drives the present work through a trial of clarifying and aggregating all those nuances of the men s stages until they find out, welcome and construct the human beings dignity in all its subjective and objective aspects. The adopted research method was based in historic enrolment of the appearance among people since the bases of the word dignity until the acceptation of this value in the Brazilian society. This research searched dignity s doctrinaire valuation at the juridical point of view and the way of appreciation of this value, in its condition of constitutional principle, by the Brazilian Judicial Power. The work concludes that man and Law s evolution, in this moment, exposes, necessarily, an ethical posture in favor of dignity

Perfis do controle jurisdicional de políticas publicas: parâmetros objetivos e tutela coletiva

This paper focuses on a study of public policy jurisdictional control as some effectiveness mechanism for cultural, economical, and social fundamental rights. It investigates the juridical profile of public policies based on premises of the current (Neo)Constitutional State model and the assertion of an essentially constitutionalist Law paradigm from its genesis to its most peculiar elements, and through tormenting issues, such as: its position between Law and Politics, the difference with reflective subjective rights, and the problem of high financial costs. Once its object is identified, it moves forward into the theme itself, which is that of jurisdictional control, investigating its legitimacy based on paradigmatic judicial precedents and the facing of themes such as: current role of the Judicial Power, the splitting of state functions, administrative discretion, financial affordability, illegal omissions, and budget control. Finally, it examines, as its study central object, objective parameters for definition control, execution, and transparency of public policies, as well as identifying the most appropriate collective jurisdictional tutoring to its purposes together with some of its law process means. Therefrom, it shows new perspectives for the recent study on jurisdictional control of public policies, building foundations for the fundamental rights effectiveness

Da jurisdição constitucional: uma análise da concretização dos direitos fundamentais à luz da hermenêutica constitucional

Trabalho sobre a concretização dos direitos fundamentais pela jurisdição constitucional, mostrando a importância da interpretação da Constituição para a obtenção da eficácia de tais direitos. Desenvolve-se a pesquisa a partir da explicação histórica sobre o constitucionalismo moderno, que implantou o Estado Liberal de Direito e as constituições escritas, e no qual encontra a jurisdição constitucional o seu embasamento cultural e a sua justificação histórica. Verifica-se que a origem da jurisdição constitucional assenta-se no controle da constitucionalidade das leis e atos normativos do poder público, fundado no princípio da supremacia da Constituição. Destaca-se o realce dado pela teoria material da Constituição à normatividade dos princípios constitucionais, tecendo considerações em torno da classificação das normas constitucionais em regras e princípios. Remarca o trabalho que o controle da constitucionalidade pode ser formal ou material, apresentando esta última modalidade uma conotação acentuadamente política, já que, por ele, a aferição da compatibilidade da norma infraconstitucional é feita com o conteúdo material da Constituição. A função primacial da jurisdição constitucional é tutelar os direitos fundamentais, especialmente os das minorias sociais. Tal função sobreleva-se até mesmo contra textos legislativos produzidos por maiorias eventuais, pois o princípio da supremacia da Constituição prevalece sobre a regra da maioria vigente nos regimes democráticos. Comprova-se que a concepção substancialista, adotada para definir os contornos funcionais da jurisdição constitucional, propõe uma maior intervenção desta na apreciação dos casos que lhe são submetidos. Salienta-se que, no Estado Democrático de Direito, derivado da aglutinação do Estado Liberal com o Estado Social e acrescida de um elemento novo voltado à transformação da realidade social, a jurisdição constitucional passa a levar em conta, com mais atenção e destaque, os princípios constitucionais e a sincronia do ordenamento constitucional com a sociedade por ele ordenada. Realça também o estudo que a atuação da jurisdição constitucional, segundo a ideologia democrática defendida pelo Estado Democrático de Direito, tem logrado obter uma sociedade mais justa, e que a comprovação histórica é francamente favorável ao seu ativismo judicial. Os direitos fundamentais dificilmente se dissociam da democracia, que lhes garante a eficácia pela limitação e visibilidade do exercício do poder, traços políticos que constituem a nota típica dos regimes democráticos. Mesmo que os direitos fundamentais tenham tido um caráter pré-estatal como preconizado pelo jusnaturalismo, são eles normas, e não valores, pois tão logo sejam positivados pela Constituição eles se tornam direitos vigentes. Assevera a pesquisa que os métodos concretistas de interpretação constitucional mostram-se mais adequados à obtenção da eficácia da Constituição, pela importância que os elementos objetivos, relacionados com o contexto material da norma, assumem no seu processo de aplicação e interpretação. Conclui-se ser essencial que os operadores e estudiosos do Direito se conscientizem de que a interpretação constitucional deve assumir uma feição principiológica e concretista, de modo a ser obtida a máxima eficácia possível das normas constitucionais, especialmente as de direitos fundamentais, acentuando-se mais a necessidade de um Tribunal Constitucional, cuja criação no Brasil constitui ainda tema polêmico entre os doutrinadores

Fiscalização difusa da constitucionalidade e o incidente de argüição de inconstitucionalidade

The present work consists of studying to diffuse control of constitutionality in Brazil, with emphasis in a procedural alternative to the evolution of that model: the incident to challenge of unconstitutionality. Starting from the discussion about the new role of constitutional jurisdiction in peripheral countries and in the globalized society, without forgetting to face inevitable doubts about its legitimacy before other powers of the State, the Brazilian control of constitutionality is revealed, under a diffuse, non-dichotomical view, through a number of inconsistencies and misunderstandings, that compromise social peace, the credibility of democratic institutions and the supremacy of juridical security. In order to achieve the goal, the study in course discussed the main difficulties of the Brazilian mixed model of constitutionality control, as well as, directing its view to the incident of challenge of unconstitutionality, which the most adequate forms to assure its appropriateness, legitimacy, processing and decisory effects are. Is was essential, in this point of view, to establish the difference between the incident of challenge of unconstitutionality conceived in article of the Brazilian Federal Constitution and the incident of challenge of unconstitutionality such as it is known in the European models. The insertion of the incident of challenge of unconstitutionality based on European models in the Brazilian control system, without jeopardizing the North-American essence the Brazilian constitutional history presents since 1981, is the hypothesis that is presented as an improvement of constitutional protection

Biomassa e desenvolvimento sustentável e sócio regional no Brasil: uma análise à luz da Constituição Federal de 1988

It is verified worldwide an increasing concern with the protection of natural resources in the planet, a fact that became relevant in Brazil since the promulgation of the Constitution of 1988, based on the viewpoint of sustainable development, which seeks to promote economic activities in the country according to the need for conservation and preservation of natural resources for the use of present and future generations. In addition, we seek to reduce the differences that occur in our society by determining as a fundamental objective to be persecuted by the Federative Republic of Brazil the reduction of social and regional inequalities. A value that should also be observed in the context of economic activities developed here, since it is a general principle of financial and economic order of the country. Therefore, considering the exhaustion of world s reserves of fossil fuels, as well as the impacts on the environment, especially for the large emission of greenhouse effect gases, the debate about the need to change the global energy matrix increases while alternative energy sources appears as a bet to fulfill the contemporary aspirations for sustainability, and Brazil emerges in a very favorable position, because it has the essential natural conditions to allow this sector s full development. In this perspective, the work has the scope to analyze how the production of alternative energy sources may act in the search for concretization of constitutional values, to promote sustainable development for present and future generations, and to reduce regional and social inequalities in an attempt to improve the quality of life of the population. It will also be observed the current regulatory framework of alternative energy sources in the national laws to verify the existence of legal and institutional security, which is necessary to guarantee the full development of the sector in the country. And to investigate the expected results, it will be observed through the concrete evaluation of specific practices adopted in the industry, analyzing their actual compliance with the constitutional provisions under analysis, based on the examination of the possibility of using renewable biomass sources for biofuel production, promoting development to the country, indicating the opening lines about how this important sector can act to solve the energy challenge today

A mediação como instrumento concretizador do direito fundamental à saúde: uma alternativa à judicialização de conflitos Natal 2013

In Brazil, the 1946 Constitution enshrined the right to health, having it defined as the possession of the best state of health that the individual can achieve. Already the Federal Constitution of 1988 lifted that right to the status of fundamental social right, which transcends the effectiveness and cure of the disease is based on the joint liability of public entities for the provision of a quality service, efficient and prioritize human dignity and comprehensive evaluation of patients. According to the World Health Organization, the definition of health, first characterized as the mere absence of disease, has become recognized as the need to search for preventive mechanisms to ensure the welfare and dignity of the population. Garantista this context, the growing seem lawsuits that deal with the implementation of public policies, especially in the area of the right to health, the omission of which the Government can result in the risk of death. Hence the concern of law professionals about whether or not the intervention of the judiciary in cases that deal with providing material benefits of health care. It claims to break the principle of separation of powers, disobedience to the principle of equality and the impossibility of judicial intervention in the formulation of public policy to try and exclude the liability of public entities. In contrast, the judiciary has repeatedly guardianships granted injunctions or merit determining the supply of materials indicated by the medical benefits that accompany the treatment of patients who resort to a remedy. In this context, mediation, object of study and resolution presented in this work, is presented as an instrument conciliator between the reserve clause and the right to financially possible existential minimum, as it seeks to serve all through rationalization of health services , avoidance of negativistic influence of the pharmaceutical industry, with prioritizing the welfare of the individual and the quality of relationships. This is alternative way to judicialization that in addition to encouraging and developing active citizen participation in public policy formulation also allows the manager to public knowledge of community needs. It is in this sense that affirms and defends the right to health is no longer the mere provision of medical care and prescription drugs, but a dialogue conscious existential minimum to guarantee a dignified life