Limitações aos deveres instrumentais tributários (aplicação do art. 113, §2º do código tributário nacional)

Pouca atenção tem merecido o estudo dos deveres instrumentais tributários pelos estudiosos do direito tributário em nosso país, com a preocupação de conferir contornos nítidos ao regime jurídico dos deveres instrumentais dentro do sistema tributário brasileiro e, em especial, de examinar a quais limitações está adstrita a Administração Pública na imposição desses deveres. O presente trabalho visa tentar suprir, em alguma medida, essa lacuna, promovendo uma análise das limitações à imposição de deveres instrumentais tributários, que leve em consideração, não apenas os princípios que conformam seu regime jurídico, mas, principalmente, a existência de regras objetivas disciplinando o tema, partindo-se da premissa de que, genericamente, dicções principiológicas, por sua abstração, não são suficientes para a adequada regulação das condutas intersubjetivas, seja entre particulares, seja entre estes e o Poder Público. Merecerá especial atenção a regra inserta no art. 113, §2º do Código Tributário Nacional, de forte vocação limitadora, especificamente no que tange à investigação do conteúdo semântico da expressão interesse da arrecadação ou da fiscalização dos tributos, que, a nosso ver, constitui a pedra-de-toque do regime jurídico dos deveres instrumentais e das sanções punitivas impostas em virtude de seu descumprimento. Por fim, buscar-se-á conferir a devida importância aos custos de conformidades e demonstrar que seu estudo é relevante para o sistema tributário, na medida em que tais custos, enquanto efeito econômico da imposição de deveres instrumentais, implicam efeitos relevantes no âmbito jurídico, inclusive restrições no âmbito de proteção de direitos fundamentais dos contribuintes.

The Museum/School Partnership: A New Role for Art Museums in K-5 Art Education

For nearly thirty years, the arts have been poorly represented in public school classrooms due to tight budgets, state mandates, and a belief that the arts are not essential to education. In this paper, I will investigate the absence of focused art education curriculum in K-5 classrooms across the United States’ public school system, explain the advantages of reinstating art as a basic subject in the classroom curriculum, and advocate for a more active art museum role in public school elementary art education. The art museum may be in the ideal position to help develop and facilitate programming in K-5 classrooms. By placing teams of art museum professionals in public school classrooms, art museums can establish a prominent role in the museum/school relationship and can help ensure that children have adequate access to art education. The outcome would be children who have greater academic and personal successes throughout their lives.

The Criminalisation of Migration in Europe: A State-of-the-Art of the Academic Literature and Research. CEPS Liberty and Security in Europe No. 61, October 2013

In the last 30 years, a clear trend has come to define modern immigration law and policy. A set of seemingly disparate developments concerning the constant reinforcement of border controls, tightening of conditions of entry, expanding capacities for detention and deportation and the proliferation of criminal sanctions for migration offences, accompanied by an anxiety on the part of the press, public and political establishment regarding migrant criminality can now be seen to form a definitive shift in the European Union towards the so-called ‘criminalisation of migration’. This paper aims to provide an overview of the ‘state-of-the-art’ in the academic literature and EU research on criminalisation of migration in Europe. It analyses three key manifestations of the so-called ‘crimmigration’ trend: discursive criminalisation; the use of criminal law for migration management; and immigrant detention, focusing both on developments in domestic legislation of EU member states but also the increasing conflation of mobility, crime and security which has accompanied EU integration. By identifying the trends, synergies and gaps in the scholarly approaches dealing with the criminalisation of migration, the paper seeks to provide a framework for on-going research under Work Package 8 of the FIDUCIA project.

Les oeuvres d'art et le droit ...

First issued as a thesis (Lyon, Faculte de droit, 1899/1900. 477 p.)

Crashworthiness analysis of the UMTA state-of-the-art cars. Final report.

Transportation Systems Center, Cambridge, Mass.

Young driver risk-taking research: the state of the art. Interim report.

National Highway Traffic Safety Administration, Office of Driver and Pedestrian Safety, Washington, D.C.

State of the art: residential traffic management.

Federal Highway Administration, Office of Research, Washington, D.C.

Source assessment : plastics processing, state of the art /

Mode of access: Internet.

State-of-the-art-report : pesticide disposal research /

Mode of access: Internet.

Send in the marines : --the art of MAGTF operations.

Mode of access: Internet.

Chemical shoreline cleaning agents for oil spills : update state-of-the-art on mechanisms of action and factors influencing performance /

"EPA contract no. 68-C8-0062, Work assignment no. 3-48, SAIC project no. 01-0895-03-1000."

Source assessment : reclaiming of waste solvents : state of the art /

Mode of access: Internet.

Source assessment : charcoal manufacturing : state of the art /

Mode of access: Internet.

State-of-the-art study : demilitarization of conventional munitions /

Mode of access: Internet.