Regime jurídico dos incentivos fiscais: uma análise à luz da ordem econômica

This scientific investigation begins with the recognition of the authorization granted by the Constitutional Legislator to the State for, relativizing its neutrality towards the private sector, intervene in the behavior of economic agents, through different means, including fiscal incentives and tax increases in order to achieve the objectives and directives of the Federal Constitution, as well as achieve the rights and guarantees also described in the Federal Constitution. Demonstrates, however, that this intervention in the private sector has the power to generate both salutary reflections as perverse and divorced goals from what was established by the Federal Constitution and Multilateral Agreements and this is the basis that justifies the relevance of the study: because of the urgency to provide a thorough analysis of the phenomenon of state intervention in the Economic Order, given the importance of its impacts, both for citizens' lives, as well as for the maintenance of the State established as it is nowadays. From this premise, this research examines the issue of tax policies adopted in the country, focusing on tax incentives, comparing its use with the principles of the Economic Order and the General Agreement on Tariffs and Trade - GATT analyzing whether these have been respected or if Brazil adopted unjustified protectionist measures. From this context, this research approximated different branches of the law, developed through literature review in areas such as constitutional law, economic law, tax law, financial law and law and economics. This study verifies the motivations and objectives that underlie the adopted justifications for the use of tax incentives, as well as its results, seeking to empirically answer if its use is reasonable and consistent with the terms enshrined in the Federal Constitution of 1988 and GATT. The answer to this research question will be sought through doctrinal analysis, jurisprudence and hard cases. Thus, the study begins with the historical evolution of extrafiscality, analyzes the principles that should guide the behavior of economic agents. Subsequently analyzes the legal regime of tax incentives and the results achieved by hard cases in which the tax policies with extrafiscal nature were adopted in order to demonstrate the positive and negative consequences arising from the adoption of this type of benefit

O direito fundamental à igualdade no contexto da identidade sexual no Brasil: um estudo da situação jurídico-constitucional com ênfase no exame da suposta inconstitucionalidade por omissão do legislador civil

This dissertation analyses the Brazilian Supreme Court’s judgement in the Non-compliance Action of the Fundamental Precept 132/RJ and in the Direct Action of Unconstitutionality 4277/DF, which created in the country the same-sex civil union. In This decision, the STF interpreted according to the constitution Article 1.723 of the Civil Code, invoking several fundamentals reaffirmed in the Constitution. From all these laws invoked by the Supreme Court to support the pretorian creation, the content of consitutional Law regarding equality is the only that corresponds, and it is sufficient to evidence the necessity of the creation, by legislator, of the institute for civil rights, since the Constitution forbids distinctions that is not expressly provided for in the Constitution (Art. 3º, IV, of Federal Constitution). In this way, Article 226, § 3º is not an exception capable of satisfying the condition of the consitutional foresight because although it protect, according its content only the civil union “between the man and the woman”, it is not able to forbid the creation, by legislator, of another kinds of families, including the same-sex civil union. As such, the reasoning, now legitimate according to the legislator, is not support the creation of institute by Constitutional Court, because the Court may enforce the Law, interpreting in the purviews allowed by the legal text and its constitutionality. In regard to the civil union of individuos of the same sex, the Court could not deduce that such union was implied by Law, like the interpretation according to the Constitution given by judges, on grounds of semantic purviews of the words man and woman, existents in both articles. The Court could not created it either, exceeding the legal system role. So, upon the institute creation, the STF, exceeded two limits: the interpretation and Law enforcement.

Um estudo do gênero ata de audiência na esfera jurídico-trabalhista

The activities in labor judicial sphere are permeated by the use of diverse text genres, which are indispensable instruments to the accomplishment of actions that involve the jurisdictional realm. Among the genres that circulate in this domain, we selected the genre minutes of hearing as the object of study of this research, because it is a document supporting the actions, procedures and deliberations agreed, in hearings, by members involved in work-related litigation. In this study we aim to describe the elements that constitute the referred genre in what concerns its pragmatic, organizational and linguistic dimensions. Therefore, we use the postulations of Sociodiscursive Interactionism as theoretical framework, through the writings of Bronckart (2006; 2007; 2012), supported by Marcuschi studies (2008; 2010; 2011), Koch and Favero (1987), Elias Koch (2011; 2012) and Zanotto (2012). In methodological terms, it is characterized as a qualitative approach research (BOGDAN; BIKLEN, 1994; CHIZZOTTI, 2000; MOREIRA; CALEFFE, 2006) with aspects of an ethnographic work (ANDRÉ, 1995; CANÇADO, 1994). The discussion proposed inserts into the field of Applied Linguistics for it focalizes ―social issues and creates intelligibility about the social practices in which language plays the main role‖ (MOITA LOPES, 2006, p.14). The analyses indicate – regarding the pragmatic dimension – that the genre in focus constitutes artefact that enables the register of actions, deliberations, testimonials, procedures and occurrences established during the hearings and has as its interlocutors judges, litigants and their legal representatives. Concerning the organizational dimension, despite the genre in scope present a proposal of standardized writing, their examples contemplate variations and flexibility especially with regard to the development and outcome of the text. As for linguistic aspects, it is noticeable the presence of lexical choices inherent in the language used by labor law discourse community. Lastly, stand out the relevance of the research lies in the fact that it approaches, from the perspective of the Applied Linguistics, the forensic writing and, consequently, offers contributions to the understanding of such genre.

Gestão e gerenciamento de resíduos sólidos: diretrizes jurídico-ambientais para a sustentabilidade

rates in the Brazilian cities, which time there is an inexistent theoretical reflection about public policy statement adding the way of Urban Solid Waste (USW) and tailing integrated management plans in the majorly Brazilian cities. The unappropriated solid waste disposal and final pollution result in a strong socioenvironmental problems and material extravagancies that should be used to recycling and reusing waste material, besides bringing immense challenges for the thematic Strategy Urban and Environmental Management it considers the Sustainable City Model. Moreover, this labor projects a discussion about USW problematic through legally and environmentally point of view, including the public environmental policy and the social technologies as resolution tactics. At that time, it reports rights, scientific articles, documents and Environmental Law Doctrine on findings thematic studies, also the propose displays an interdisciplinary research methodology which combines bibliographic method - focusing theory aspects of the legally environmentally guiding principle, public policy and social technologies. Those are theorist features very important to create a Municipal Integrated Solid Waste Management Plan (PMGIRS) - modus operandi of the Federal Law n. 12.305/2010 (National Solid Waste Policy - PNRS). That policy is interesting to receive financial resources from federal government (Cities Ministry; idem, Federal Decree n. 7.404/2010 and Federal Law n. 10.257/2001) helping the preservation of the environment, regional development, generation of jobs and income (art. 6º), in addition broadening spreading’s private companies dedicated to waste management. Consequently, the PNRS contains a set of guidelines and general procedures; it should be an operation of this legal policy contextualized by Social Technologies theory (TS) into social issues, legal, economic and environmental aspects. Therefore, this research notes the possibility of public policy statement implementation over and done with the PNRS by the terms of development and sustainability in the urban space.

Arcabouço jurídico normativo pedagógico da lei federal 10.639/2003 na universidade federal de Uberlândia: avanços e limites

This search addresses the public policies that directly or indirectly corroborate for the implementation of the Brazilian Law number 10.639/2003 in Federal University of Uberlândia and it analyzes the affirmative actions in this context. The study aims to answer some questions such as: Why we have found difficulties in implementing the Law 10.639/2003 and its correlate legislation in the institutions responsible for teachers formation, particularly in the courses of History, Visual Arts, Portuguese Language and Literature and Education teachers? We started from the hypothesis that implementing the Law 10.639/2003 is considered by popular movements that fight for the emancipation of black population and for its rights consider such actions as a form of eradicating racial and ethnic prejudice which are still present in our society. The methodology is based on case study, which allows the triangulation to other methodological approaches such as qualitative analysis and bibliographic search. The investigation instruments were: I. Bibliographic sources including books, papers, periodic and so one; II. Documental sources: specific legislation on the theme (Brazilian Federal Law 10.639/2003, Resolution CNE/CP 1/2004 and others; III. Oral sources obtained from semi structured interviews with coordinators of the selected Graduation courses. Critical multicuturalism according to McLaren (1999) allowed us to approach our research object in order to understand its plural characteristics, specially reading the different aspects that permeate the relationship between culture and identity, cultural differences and power relationship in modern society. In the study, we did not perceive the involvement of the Higher Education professionals in order to implement Law 10.639/2003. The problem perceived for implementing the law and its pedagogical normative legal framework is the personal and institutional attitude, because every subject involved in it has a direct responsibility. We cannot believe that the institutions may claim lack of knowledge and research in the area as impediments to implementing the disciplines and the pedagogical contents concerning to the Law nor contracting researcher experts and scholars on this topic to compose the frames of the University.

La patente europea con efecto unitario y su régimen jurídico

I. Marco tradicional de protección de las patentes en Europa: fragmentación. II. Unión Europea: cooperación reforzada en materia de patentes. III. Acuerdo sobre el Tribunal Unificado de Patentes y fundamentos del “paquete de patentes”. IV. Protección uniforme: evolución del modelo previo. V. Caracterización de las reglas sobre ley aplicable y aplicación de las legislaciones nacionales. VI. Conclusión.

Consecuencias del pragmatismo en las ciencias sociales comtemporáneas. Notas wittgensteinianas sobre el tratamiento pragmático de la consideración contemporánea de la noción de sujeto y comunidad

Como avance del proyecto de investigación de tesis doctoral: "El estatuto del lenguaje en el pensamiento contemporáneo: Ludwig Wittgenstein y la estetización de la experiencia comunicativa", se desarrollan las líneas generales de la dimensión pragmática que la segunda época de la obra de Wittgenstein supone, enmarcando su perspectiva en el orden de la estimación de su contribución, en los debates contemporáneos respecto del estatuto constitutivo de lo social, en el campo de las ciencias sociales y la psicología social contemporánea, atendiendo en particular, al problema de la teoría de la acción social y su relación con el orden subjetivo, en el horizonte de desustancialización de ésta dimensión, que los desarrollos Wittgensteinianos suponen, en el marco del carácter pragmático que su ultima época implica. El presente trabajo tiene la intención de ensayar la consideración de un tratamiento pragmático en el orden de algunos de los problemas que supone la relación entre lenguaje y subjetividad, en el horizonte de los debates de la psicología y de las ciencias sociales contemporáneas en torno al problema de la teoría de la acción social y el estatuto de las prácticas sociales, desde una perspectiva que reúne consideraciones metodológicas, epistemológicas y ontológicas y que requiere, según consideraremos en estetrabajo, una revisión de las líneas en que tradicionalmente el pragmatismo Wittgensteiniana ha sido trabajado

Consecuencias del pragmatismo en las ciencias sociales comtemporáneas. Notas wittgensteinianas sobre el tratamiento pragmático de la consideración contemporánea de la noción de sujeto y comunidad

Como avance del proyecto de investigación de tesis doctoral: "El estatuto del lenguaje en el pensamiento contemporáneo: Ludwig Wittgenstein y la estetización de la experiencia comunicativa", se desarrollan las líneas generales de la dimensión pragmática que la segunda época de la obra de Wittgenstein supone, enmarcando su perspectiva en el orden de la estimación de su contribución, en los debates contemporáneos respecto del estatuto constitutivo de lo social, en el campo de las ciencias sociales y la psicología social contemporánea, atendiendo en particular, al problema de la teoría de la acción social y su relación con el orden subjetivo, en el horizonte de desustancialización de ésta dimensión, que los desarrollos Wittgensteinianos suponen, en el marco del carácter pragmático que su ultima época implica. El presente trabajo tiene la intención de ensayar la consideración de un tratamiento pragmático en el orden de algunos de los problemas que supone la relación entre lenguaje y subjetividad, en el horizonte de los debates de la psicología y de las ciencias sociales contemporáneas en torno al problema de la teoría de la acción social y el estatuto de las prácticas sociales, desde una perspectiva que reúne consideraciones metodológicas, epistemológicas y ontológicas y que requiere, según consideraremos en estetrabajo, una revisión de las líneas en que tradicionalmente el pragmatismo Wittgensteiniana ha sido trabajado

Una revisión del concepto de racionalidad en el pragmatismo lewisiano

Fil: Sánchez García, Victoria Paz. Universidad Nacional de La Plata. Facultad de Humanidades y Ciencias de la Educación. Instituto de Investigaciones en Humanidades y Ciencias Sociales (UNLP-CONICET); Argentina.

Consecuencias del pragmatismo en las ciencias sociales comtemporáneas. Notas wittgensteinianas sobre el tratamiento pragmático de la consideración contemporánea de la noción de sujeto y comunidad

Como avance del proyecto de investigación de tesis doctoral: "El estatuto del lenguaje en el pensamiento contemporáneo: Ludwig Wittgenstein y la estetización de la experiencia comunicativa", se desarrollan las líneas generales de la dimensión pragmática que la segunda época de la obra de Wittgenstein supone, enmarcando su perspectiva en el orden de la estimación de su contribución, en los debates contemporáneos respecto del estatuto constitutivo de lo social, en el campo de las ciencias sociales y la psicología social contemporánea, atendiendo en particular, al problema de la teoría de la acción social y su relación con el orden subjetivo, en el horizonte de desustancialización de ésta dimensión, que los desarrollos Wittgensteinianos suponen, en el marco del carácter pragmático que su ultima época implica. El presente trabajo tiene la intención de ensayar la consideración de un tratamiento pragmático en el orden de algunos de los problemas que supone la relación entre lenguaje y subjetividad, en el horizonte de los debates de la psicología y de las ciencias sociales contemporáneas en torno al problema de la teoría de la acción social y el estatuto de las prácticas sociales, desde una perspectiva que reúne consideraciones metodológicas, epistemológicas y ontológicas y que requiere, según consideraremos en estetrabajo, una revisión de las líneas en que tradicionalmente el pragmatismo Wittgensteiniana ha sido trabajado