Uma análise crítica do papel da jurisprudência no planejamento tributário: tensões principiológicas e desafios à uniformidade

Como em países de tradição civil law, o sistema jurídico brasileiro consagra a lei como fonte primária e garantia do Estado de Direito. A hermenêutica, como teoria científica da arte de interpretar, impõe-se em nosso sistema como canal destinado a suprir as vaguezas e imprecisões da lei e resolver-lhe os conflitos normativos, pelos métodos e critérios tradicionais. A jurisprudência, entendida como um conjunto uniforme e constante de decisões sobre assuntos similares, tem um papel secundário, e as ideias de Direito e Justiça, nesse contexto, muito se aproximam da lei. Com a promulgação da Constituição democrática de 1988, e o renascimento do direito constitucional brasileiro, cujo marco filosófico é o pós-positivismo, o constituinte atribuiu normatividade aos princípios constitucionais. Mas não sistematizou as relações dos princípios entre si, e destes com regras igualmente positivadas na Constituição, fazendo emergir certas tensões principiológicas e também entre princípios e regras constitucionais. Superado o modelo positivista, que equiparava o Direito à lei, ganharam grande importância as discussões relacionadas à neutralidade do aplicador da norma, e os voluntarismos e personalismos praticados sob ideais subjetivos de justiça. Nesse novo contexto, a jurisprudência assume papel protagonista, e aproxima o modelo brasileiro das jurisdições do common law. Entretanto, a vinculação apenas extraordinária dos julgadores aos precedentes, que deita raízes no regime de livre convencimento, induz falta de uniformidade e de coerência dos julgados, acerca de questões jurídicas similares, comprometendo a estabilidade, gerando incerteza e insegurança jurídica, e por via de consequência, relevantes empecilhos ao planejamento empresarial e aos investimentos que dele dependem, o que tende a gerar prejuízos ao ambiente de negócios do País. Essa perspectiva tem o objetivo de demonstrar que o Direito, enquanto sistema harmônico de normas, requer limites claros, e que esses limites, em nosso sistema constitucional, significam precisamente a imposição de métodos que assegurem à sociedade pronunciamentos uniformes e coerentes por parte do aplicador da norma, mediante observância de precedentes adequadamente sopesados em direção à harmonia, segurança jurídica e previsibilidade.

Análise dos recursos do Programa ABC : foco na Amazônia Legal – potencial de redução de GEE e estudo de caso sobre o Programa ABC em Paragominas

Este é o relatório final acerca do desembolso do Programa ABC e que compõe, entre outras, as atividades do segundo ano de trabalho do Observatório do Plano ABC. Seu principal objetivo é analisar quantitativa e qualitativamente o desempenho – contratação – da principal linha de crédito para o financiamento da agricultura de baixa emissão de carbono no Brasil, o Programa ABC. O relatório apresenta as atualizações referentes à parcela da safra 2014/15 (de julho de 2014 a fevereiro de 2015), trazendo, também, uma análise focada nos recursos contratados via BNDES e nas finalidades de investimento às quais se destinam. Além disso, é apresentado um estudo de caso realizado no estado do Pará, e é discutido, também, o potencial de contribuição ao alcance das metas de redução de emissões pela região da Amazônia Legal.

Legal enforcement, collateral and heterogeneity of project financing contracts

This paper employs mechanism design to study the effects of imperfect legal enforcement on optimal scale of projects, borrowing interest rates and the probability of default. The analysis departs from an environment that combines asymmetric information about cash flows and limited commitment by borrowers. Incentive for repayment comes from the possibility of liquidation of projects by a court, but courts are costly and may fail to liquidate. The value of liquidated assets can be used as collateral: it is transferred to the lender when courts liquidate. Examples reveal that costly use of courts may be optimal, which contrasts with results from most limited commitment models, where punishments are just threats, never applied in optimal arrangements. I show that when voluntary liquidation is allowed, both asymmetric information and uncertainty about courts are necessary conditions for legal punishments ever to be applied. Numerical solutions for several parametric specifications are presented, allowing for heterogeneity on initial wealth and variability of project returns. In all such solutions, wealthier individuals borrow with lower interest rates and run higher scale enterprises, which is consistent with stylized facts. The reliability of courts has a consistently positive effect on the scale of projects. However its effect on interest rates is subtler and depends essentially on the degree of curvature of the production function. Numerical results also show that the possibility of collateral seizing allows comovements of the interest rates and the probability of repayment.

Meta-theories in research: positivism, postmodernism, and critical realism

No scholar or researcher is able to provide robust evidence that counters the scant reflection on metatheory – mostly ontology and epistemology – underlying management studies in general, and industrial marketing and purchasing research in particular. This paper is a contribution to the indispensable discussion of metatheoretical alternatives in research, and most importantly, the strengths and shortcomings thereof, and respective implications on research questions, objectives, and findings.

DEVIDO PROCESSO LEGAL E PROCESSO ADMINISTRATIVO SANCIONADOR NAS AGÊNCIAS REGULADORAS

This paper discusses the growing attention that, over the last decades, has been given to the administrative procedure in Administrative Law, as it also highlights the procedures which are in tune with the new trappings of this legal field. It focuses on the sanctioning competence of regulatory agencies, notably what concerns the procedural guide that conditions its exercise. It aims at gathering varied elements, many times dispersed over the legal system, so it is possible to list, with a satisfactory degree of detail, the procedural constitutional guidelines which are indispensable to the sanctioning of private entities through punitive action by regulatory agencies. It highlights the due legal process clause, for the abundance of the protective set there is around it, as a guiding constitutional principle for the application of sanctions by regulatory agencies. It examines the repercussion of the constitutional principle of the due legal process on Administrative Law, focusing on the most relevant principles on which the first unfolds itself. It analyzes, in light of the due legal process principle, the sanctioning administrative procedure developed in regulatory agencies. In conclusion, it is asserted that there is no room, in the Brazilian legal system as a whole, for sanctions to be applied summarily; that there reigns, in our system, an absolute presumption, dictated by the Constitution, that only through regular procedures can the best and fairest decision, concerning cases in which the rights of private parties could be affected, be taken by the public administration; that, respecting the principle of the right to a fair hearing, it is indispensable that there be motivation of a decision that imposes a sanction; that there should be, in homage to the principle of full defense and for the need to preserve the autonomy of the regulatory party, an appeal court in every agency; that the principles listed in the federal law No. 9.784/1999 should be mandatorily monitored by the agencies, for this is the only alternative consistent with the Constitution

Parâmetros de concretização judicial do direito fundamental à saúde no fornecimento de medicamentos

In Brazil, social rights have always been considered secondary legal categories, whose implementation could wait for the pending of political decisions. At the end of the Second World War, International Law emphasizes the protection of human beings, raising his dignity as a legal pillar of the legal orders and one of the main foundations of Constitutions. At the post-positivism Constitutionalism, the realization of social rights receives special attention with the assumption of supremacy and normativity of the Constitutions, while the judiciary participates in the realization of democracy, not only as applicator of laws, but also as the guardian of constitutionality of the acts and administrative omissions, creatively contributing to the constitutional achievement, filling gaps and normative state omissions. In this aspect, the supply of medicines, whose costs can not be supported by the individual, keep a close connection with the right to life, health and dignity of the human being, as the subject of numerous lawsuits directed against the Public Administration. Such phenomenon has caused intense debate regarding judicial activism and legitimacy of these decisions, particularly on the need to define what are the limits and possibilities considering the principle of separation of powers and the principle of reserve of the possible; bieng this the problematic developed in this research. Thus, this research aims to verify the legitimacy of judicial decisions that determines to the Public Administration the compulsory providing of medicine to those who can not afford the cost of their treatment, as well as, contribute to the dogmatic constructions of parameters to be observed by judicial interference. Regarding the methodology, this research has an investigative and descriptive caracter and an theoretical approach based on bibliographical data collection (judicial and doutrine decisions) that received qualitative treatment and dialectical approach. As a result, it is known that the judicial decision that determines the supply of medicines to those individuals who can not afford them with their own resources is legitimate and complies with the democratic principle, not violating the principle of separation of powers and the reserve of the possible, since the judicial decison is not stripped with an uniform and reasonable criteria, failing to contain high burden of subjectivism and witch signifies a possible exacerbation of functions by the judiciary, suffering, in this case, of requirement of legal certainty. It is concluded that the Court decision that determines the government the providing of medicine to those who can not afford the cost of treatment should be based on parameters such as: the protection of human dignity and the minimum existencial principle, the inafastable jurisdiction principle; compliance critique of the possible reserve principle; subsidiarity of judicial intervention; proportionality (quantitative and qualitative) in the content of the decision; the questioning about the reasons for non-delivery of the drug through administrative via; and, finally, the attention not to turn the judiciary into a mere production factor of the pharmaceutical industry, contributing to the cartelization of the right to health

Impacts of Climate Change and the End of Deforestation on Land Use in the Brazilian Legal Amazon

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Avaliação econômica de sistemas agroflorestais implantados para recuperação de reserva legal no Pontal do Paranapanema, São Paulo

O Pontal do Paranapanema, extremo oeste do Estado de São Paulo, é conhecido em todo o Brasil devido aos conflitos pela posse da terra, protagonizados pelo Movimento dos Trabalhadores Rurais Sem Terra (MST), que transformou significativamente a paisagem da região, onde atualmente se observam pequenas ilhas de assentamentos rurais imersos numa matriz de grandes pastagens. O Código Florestal prevê que esses assentamentos, assim como qualquer propriedade rural, deve manter 20% de sua área com cobertura vegetal arbórea. Essa área, conhecida como Reserva Florestal Legal, deve ser restaurada, caso não exista. Assim, esta pesquisa se desenvolveu no assentamento Santa Zélia, Município de Teodoro Sampaio, São Paulo, numa área de 15 ha de Reserva Legal. Seis famílias desse assentamento foram responsáveis pela restauração da área, através de módulos agroflorestais (Taungya) temporários. Dois indicadores foram utilizados para avaliação econômica da produção agrícola na área: Valor Presente Líquido (VLP) e Relação Benefício-Custo (RB/C). Os resultados indicaram valores positivos em todas as famílias analisadas, levando à conclusão de que sistemas agroflorestais podem ser adotados na recuperação de áreas de reserva legal em propriedades rurais. Sua maior ou menor viabilidade econômica irá depender de um manejo mais intenso na área para produção agrícola e de preços satisfatórios para venda no mercado.

Adjectival semantics and the legal domain: A study for ontology improvement

This paper carries out a descriptive study on Portuguese adjectives. Our aim is to describe the semantics of the legal domain adjectives in order to construct an ontology which may improve Information Retrieval Systems. For this, we present an approach based on valency and semantic relations. The ontology proposed here is a first step aiming to build a legal ontology based on top-level concepts. © AEPIA.

The legal aspects of the incorporation of the environmental dimension in development planning

Includes bibliography

Avaliaçao do plano de açao para prevençao e controle do desmatamento na Amazônia legal: PPCDAm 2007-2010

Presentación de Alicia Bárcena

Manual de contratación pública electrónica para América Latina: bases conceptuales, modelo legal, indicadores, parámetros de interoperabilidad

Incluye Bibliografía