O sigilo bancário e a fraude fiscal

Tax evasion and fraud threaten the economic and social objectives of modern tax systems, precluding the state funding for the satisfaction of collective needs and the fair distribution of wealth, being a violation of basic principles and values of our society. In tax law, to give tax administration the necessary powers to supervise and control the information provided by taxpayers and combat tax evasion and fraud, over the last years the grounds for a derogation of bank secrecy without judicial authorization have been extended, which raises some constitutional compatibility issues. Similarly, this tendency of making this legal regime more flexible and increasing automatic exchange of information has been followed by the European Union and the international community. Banking secrecy, as a professional secrecy, is an instrument to protect the right to privacy but also appears as an anti-abuse and repressive mechanism of evasive and fraudulent behaviors. Because of the conflict of interests will always be necessary to make a practical agreement between them, ensuring the legality and the due guarantees of the taxpayers but also an effective way to combat tax evasion and fraud. Bank secrecy cannot be one method to, behind the right to privacy, taxpayers practice illegal activities. But the practice of these irregular conducts also does not justify a total annihilation of the right to banking secrecy, uncovering all documents and bank information’s. Although considering the legislative changes, the administrative derogation of bank secrecy will always be what the tax administration does of it.

A protecção jurídica do consumidor em Angola

The scope of the present work is to study the legal protection conferred upon the consumer in Angola, especially as regards electronic communication agreements. Its purpose is to promote consumers’ rights and contribute to its defence given the relatively privileged position of professionals in their relationship with consumers. With this in mind, we have made a description of the Consumer Law in Angola based on the Angolan Constitution (as the law that establishes the fundamental rights and guarantees of citizens) and on the Consumer’s Defence Law, which, as the basic law regarding consumers’ rights, provides the framework for this dissertation. We have analysed several aspects relating to consumer relationships, starting from its concept and rights of consumers and covering the legal and contractual mechanisms put in place for their protection. We have also analysed the Advertising Law with a view to better understand consumer’s rights before advertising campaigns carried out by professionals whilst promoting their goods and services and, additionally, to understand the duties and principles that shall be complied with in such campaigns with the purpose to protect the rights and interests of consumers. From a criminal point of view, we have briefly covered the crimes against consumers provided for in the Penal Code and the Law of Infractions against the Economy. In the second part of this work, we have summarised the institutions that protect the rights and interests of consumers, which include the Public Prosecutor Office, the National Institute for the Defence of the Consumers and the Consumers’ Associations. The third and last part of this work covers electronic communications agreements. Given the fact that there is no specific legislation in this matter, our analysis was based on the Civil Code – specifically the part relating to contracts – the Law on General Contractual Terms and Conditions and the Consumer’s Defence Law. We have analysed the formation of contracts, compliance and consumers’ rights resulting from contract breach. We further have appealed to the Angolan legislator to legislate certain aspects of consumer relationships, especially those where breach of consumers’ rights are blatant and facilitated by the lack of specific laws addressing such cases.

Arbitragem de consumo no direito brasileiro

This dissertation analyzes how the current Constitution and the Brazilian law establish consumer protection, arbitration and access to justice. Following we try to demonstrate why arbitration is a method rarely used in the resolution of consumer disputes in Brazil. It also examines the doctrinal and jurisprudential aspects of the conflict between the Brazilian Arbitration Law (Law nº. 9.307/96), which allows the arbitration clause in contracts of adhesion, and the Consumer Protection Code (Law nº 8.078/90) that in article 51, VII, considers as abusive the arbitration clause. Furthermore, analyzes new proposed bills under scrutiny by the National Congress on the issue and identifies the causes, in the Brazilian legal system, hampering the use of arbitration in consumer relations. Concludes that there are no principle obstacles preventing consumer litigations to be settled by arbitration. High costs, mistrust, oppression, misinformation of consumers and non-participation of the State, being a totally private institute, are factors that generate distrust, suspicion, and have prevented the development of arbitration in consumer relations in Brazil.

Contratos de prestação de serviços de comunicações electrónicas

The object of this dissertation is the analysis of the legal framework applicable to contracts for provision of electronic communications services, while trying to offer solutions to some of the issues regarding this matter. The main focus of this study will be the rules concerning service’s suspension, which have been recently amended. The technological development and the establishment of these services as information transmitters and work tools were noteworthy for its growing importance at the present time. These services include cable television, telephone (landline and mobile) and internet and they are regulated by Law nr 23/96, July 26th, along with other essential public services. Said law sets a group of principles and duties, such as good faith (article 3), continuity and quality of the service (article 7) and the duty to rightfully inform the user (article 4), in order to protect the users. For the analysis of legal framework applicable to these particular contracts it is also fundamental to mention Law nr 5/2004, February 10th, known as Electronic Communications Law. The provisions regarding the service’s suspension are currently prescribed in articles 52.º and 52.º-A of the law. Given the amendments introduced by Law nr 10/2013, January 28th, consumers are subjected to a regulation different from the one applicable to the other users, established in the new article 52.º-A. From our analysis, we have concluded that the main change from past provisions has to do with the automatic termination of the contract as consequence of the consumer’s failure to pay the price or to conclude a written payment arrangement after service’s suspension.

Conselho de Resolução de Litígios

The scope of the following study is to present an alternative and preventive dispute resolution method known as Dispute Resolution Board. The Dispute Resolution Board mechanism is included in construction contracts to support project participants in avoiding and resolving disputes. Over the years the construction industry dealt with the resolution of claims and disputes through several methods. One of the most successful and lasting is the Dispute Resolution Board. A Dispute Resolution Board is a board of impartial professionals formed at the start of the project to follow construction progress, prevent arising disputes, and assist in the resolution of disputes during the project. When a dispute arises the Board meets with the parties to settle this dispute. The recommendation of this Board is non-binding for the parties. In Portugal there is no experience with this form of conciliation.

A negociação no mercado a prazo do MIBEL

This master thesis has been developed during the internship in the Supervision Department of Supervision of the Intermediation and Market Structures of CMVM. My collaboration in such department was mainly focused on the derivatives market of the Iberian Electricity Market (MIBEL). MIBEL embodies two organized markets – the derivatives market in Portugal and the spot market in Spain The trading activity in the derivatives market of MIBEL is processed through the trading platform of the regulated market managed by OMIP, however, much of the negotiation is over-the-counter. The aim of this work is to describe the market from a legal and economic perspective and to analyse the evolution of the negotiation, namely the impact of OTC in the regulated market trading. To achieve this, I propose to analyse also MiFID and EMIR rules over derivative contracts and the role of central counterparties, as they both are important to the discussion. In parallel, we found that OTC transactions are considerably higher than those traded in the regulated market managed by OMIP, those findings can be justified by the contractual relationships based on trust already established between the partiesarties. Nevertheless, since 2011 this trend changed by an increase of the registered OTC. Thereafter, although the parties continued to trade bilaterally, these transactions were registered in a central counterparty in order to eliminate the inherent risks related to the OTC derivatives transactions. This change in the negotiation pattern may also be influenced by the mandatory reporting of transactions imposed by EMIR, that requires for some classes of derivatives the centralized clearing and for all other requires the implementation of risk mitigation techniques.

Firing and training costs and labour market segmentation

This dissertation consists of three essays on the labour market impact of firing and training costs. The modelling framework resorts to the search and matching literature. The first chapter introduces firing costs, both liner and non-linear, in a new Keynesian model, analysing business cycle effects for different wage rigidity degrees. The second chapter adds training costs in a model of a segmented labour market, accessing the interaction between these two features and the skill composition of the labour force. Finally, the third chapter analyses empirically some of the issues raised in the second chapter.

Kixikila - um contrato de financiamento informal

The purpose of the present work is to analyse and provide kixikila legal framework under Angolan law. Kixikila, despite being a legally atypical agreement, is a socially typical contract, governed essentially by the practices and customs in Angola and concluded throughout the country. With the above purpose in mind, this thesis is structured in five chapters: the first one aims at better understanding its features and, therefore, it describes the kixikila in accordance with oral research, direct observation and the contributions of scholars that have examined this matter. The second chapter aims at qualifying the kixikila as a legal transaction. For this purpose, we have analysed its requirements, formation stages, content and form, characteristics, rights and obligations of the parties, effects and compliance. We have also covered the reasons that explain why this type of agreement shall be legally protected in line with the protection conferred upon other legal agreements, taking into account its economic and social function. The third chapter covers the vicissitudes which may occur during the term of the kixikila agreement, as well as the enforcement mechanisms in face of breach and its termination. The fourth chapter aims at qualifying this agreement by comparing its most relevant characteristics with those of typical agreements, with a view to determining its legal nature based upon the similarity with other contractual types. This chapter further makes a comparative synthesis between the contracts in analysis. The fifth chapter analyses the legal nature and legal framework applicable to kixikila taking into account mixed-purpose contracts and sui generis contracts. We conclude that practices and customs in Angola take precedence as regards kixikila. Lastly, we attach additional information, such as excerpts of interviews with some individuals intervening in kixikila, the functional structure of kixikila and examples of kixikila, as well as demonstrative lists of countries where this type of agreement takes place and the obligations arising therefrom.

Segurança e criminalidade organizada

Globalization brought some deep changes to the world (dis)order. Nowadays, more than in other moment in history, we are closer to the ones physically far, living in “global village” called by Marshall McLuhan (1962). The concepts and premises built in this new order, have totally broken with the ones that “came out from Westphalia”, which had last to the end of the cold war, like, for example, the concept of security. Since then, security has been facing one of its biggest transformations ever, completely disrupting the state border based idea and starting to be extended to other domains, as human, economic, environmental and IT security, among others. In this global and interdependent environment, “new” threats and risks have raised, which are demanding a comprehensive approach from the States, international organizations and other actors, to allow the analysis and understanding its impacts on the various society sectors and orders. Inside the enormous challenges to the global security, it is important to regard the organized crime, which covers, by itself, a set of threats and risks, enhanced by its connection to other types of criminality, such as terrorism. The goals pursued and the tactics used by criminal organizations during the perpetration of illegal activities, specially the drug smuggling, have impact in an wide spectrum of the social, economic financial and politic dimensions, which should not be underestimated, otherwise our own security may be compromised. Therefore, the current investigation intends to be an important catalyst to the idea debate inside security scope, through the analysis of the organized crime and the drug smuggling, adding to a discussion of this issue, which should be deeper and holistic, aiming a better understanding of the challenges provided by our society.

Organização da clandestinidade política do PCP: da Ditadura militar ao 25 de Abril de 1974

A presente dissertação demonstra a evolução da organização clandestina do PCP ao longo do período ditatorial português do Século XX (1926-1974). Tendo em conta o período de clandestinidade de um partido de oposição à ditadura como foi o PCP, importa verificar como ao longo dos anos o partido adaptou a sua organização à conjuntura política interna e externa. Estudar o PCP na clandestinidade é certamente abordar a capacidade de recuperação de uma organização política sujeita à frequente repressão e violência política. A organização clandestina do PCP, apesar de passar por períodos de maior ou menor crescimento orgânico, teve uma estratégia de organização das suas casas clandestinas que foi variando ao longo do período de tempo abordado nesta dissertação.

O serviço fiscal aduaneiro criminal e contraordenacional da GNR

At a time of global economic instability, to which Portugal is not oblivious, and aware that the main source of Portuguese State revenue relies on the collection of tribute, the National Republican Guard holds within its mission relevant assignments to the protection of the financial interests of the country, in particular, fiscal and customs. These assignments were inherited from the century - old institution Guarda Fiscal - with evidence given in this domain, which was integrated into the National Republican Guard in 1993, to adopt, a 1St model, that held a specialized unit – Brigada Fiscal, with surveillance and patrolling missions of costa and fiscal and customs supervision, throughout the national territory and maritime zone of respect. In 2009, the result of political decisions, reorganization the State's central administration, appears de 2Nd model, because the Brigada Fiscal assignments were divided by two specialized units - UAF with investigation skills, and UCC for patrolling and surveillance of the coast. Analyzed the legal spectrum of special legislation leading the criminal and transgression sector punitive (RGIT), in essence, is in the UAF that resides the role assignments from the scope of the investigation and supervision of goods in the national territory on a par with the tax authority. Tax inspection assignments, fiscal and customs of the National Republican Guard, are unmatched in the National Tribute System, constituting itself as a potentiality of this special body, in similarity of their counterparts - Spain and Italy; however, have some constraints, that urge to clarify and repair. Foreseeing the future, face the announced news of a new restructuring, on behalf of the interests of the country, and in order to raise the quality of performance of the tax inspection, fiscal and customs, the National Republican Guard shall maintain a model based on the experience already accumulated, obviously adapted to the new demands of a changing society. Despite the current model gain in efficiency, loses in effectiveness. However, the efficiency of a model, without the necessary resources, can never bring “the letter to Garcia” against any kind of infringements, criminal or transgressions. Unless better opinion, both tax structures of the National Republican Guard are valid as an instrument for the prevention and combat of these illegal types. Because they are strategic in pursuing the public interest, given the scarce resources of the country and be the National Republican Guard, the force with the means and know-how of this nature. The political power has the final word.

La dimensione di diritto fondamentale della maternità nel Diritto dell’Unione: politiche europee di conciliazione della vita famigliare e della vita professionale in tempo di crisi

Dissertação de mestrado em Direito da União Europeia

O Esclavagismo dos Tempos Modernos e a Tutela Jurídica das suas Vítimas: os meios jurídicos ao serviço da recuperação psicológica das vítimas de tráfico de seres humanos

Dissertação de mestrado em Direitos Humanos

Planeamento fiscal e reestruturação empresarial: análise dos ordenamentos jurídicos português e brasileiro

Dissertação de mestrado em Direito Tributário e Fiscal

Os contratos de crédito ao consumo e o sobreendividamento dos consumidores

Dissertação de mestrado em Direito dos Contratos e da Empresa