970 resultados para Direito tributário : Confisco


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As an effect of the growing interdependence in international relations, regional integration was conceived to face globalization, with a remarkable influence in politics and law, since the first steps of the European experience. In Latin America, regional integration ideas have blossomed in the 60 s. Among its experiences, MERCOSUL is the one with the most advanced objectives. However, MERCOSUL has not managed to achieve the objectives planned nor moved forward the integration process. Differently of what happened in Europe, in MERCOSUL the common market projected is concluded. It faced many disappointments throughout its brief history. As it matters to law, those were caused by the absence of supranationality, a mechanism that would allow MERCOSUL s decisions to be directly binding in the States with no need of bureaucratic proceedings to incorporate them to national legal systems. Among Latin American States, Brazil is probably the most resistant to integration process, due to Federal Constitution 1988 rigidity and legal professionals conservadorism towards opening legal system to international law. In Brazil hermeneutical standards are always based on national sovereignty and international law is referred as less important. The problems become more visible relating to taxation, a subject that plays an enormous role in integration process for its economic impact, demanding the execution of tax harmonization policies compatible to the integration levels aspired. However, because of the large number of tax rules in the Federal Constitution, structural changes initiatives face difficulties in order to be implemented. Actually, after two Constitutional Reforms on taxation, Brazil has not yet succeeded on promoting the necessary adaptations to regional integration. The research has confirmed the hypothesis that supranationality has indispensably to be adopted if Brazil really desires to move forward the integration process. But it has also been demonstrated that there are hermeneutical paths suitable to the constitutional profile which allow the adoption of supranationality, through the revision of the sovereignty traditional concept

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During the ninth century, owing to the process of industrialization, new social conflicts were showed, forcing the Government not to remain inert. The necessity of answer to these new demands requires from the State some actions that assure the new economic, cultural and social rights, able to exceed the formal equality, according to the principles of redistributive equality and well-being. Among the social rights, the right to health is showed up, which is placed at the Universal Declaration of Human Rights and the International Treaty for the Economic, Social and Cultural Rights, as a necessary term to promote the dignity and the free development of the human personality. Under the Constitutional Law, it is clear that the implementation of the right to health, placed at the 6th article of the Brazilian Constitution, demands a government activity, which usually requires a provision of material goods, depending on budgetary resources. The Legislative and Executive Branches have a very important role in compliance with the constitutional regulations about the satisfactory offer of health care services, besides the correct use of the resources at this area. The adoption of public policies is the way of Government action to the planning and realization of this right. Though, some public policies are usually made apart from the social compromises, to the detriment of the basic social rights. The government has a discretionary competence to manage the health services. That is the reason it is necessary the control of the political choices, through the popular control, the extrajudicial control by the Account Courts, or the judicial review. Owed to the constitutionalization of social rights, the constitutional justice has a very relevant role, concerning to the constitutional jurisdiction, in a way the Judiciary Branch assume your position as a player that transforms the society. On the control of the public health policies, there is a cast of official instruments, judicial or not, to the guarantee of the collective right to the public health services, and to allow the citizens to reach the real implementation of the right to health

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The text aims to discuss the problems that this would be set: - What are the concepts of public school children about their right to primary education, as required step in the Basic Education? - What are conducted by children on the elementary school, in terms of its structure, teaching, and acquisitions provide for their users, especially when it comes to literacy? In order to answer these questions, we conducted within the qualitative a case study within twenty children of the early years of elementary public school, ten of the School Mauricio de Sousa and ten children of the School Monteiro Lobato. with construction procedures of data, we worked with observation, semi-directive interview, questionnaire and document analysis. In analyzing the data, two categories emerged: right to education and school for children. The first focuses on what children think about the legal guarantee to school, seeking to understand if they understand the educational area as a right and relate what the law says and the reality in which they participate. The category for school children, including their purposes, characteristics, space literacy and its relationship with the teacher. In this sense, we comment, taking as its founding, the speech of children in their schools, focusing on how they perceive the school in terms of its structure and functioning, relations with the knowledge and the other children. With regard to child rights, the appreciation of Brazilian children should be the basis of the struggle for a more just, democratic, nondiscriminatory. However, children show not recognize education as a right, but as one who deserves the credit, that is, those children who are always attentive, do not fight and do not complain. In interviews, children express a simple wish child that the school had toys. A school for children should be a place with its own characteristics: cheerful, lively, colorful, which included the same time, security and challenges. Children point to the hope that the course of action the teacher was guided by respect their differences in a more emotional, especially with regard to issues of authority and discipline of the group. The most important learning is for all subjects learning to read / write, differing in the idea of how to learn. Unfortunately, for some students, learning reading and writing appears as a difficult and enjoyable process is not perceived by some subjects up to recognize the instrumental writing. Finally, we point to the actors of the school to launch a more accurate to say that the children and how to outline your main locus of learning

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The study aimed to identify the quality of care and knowledge of health rights of people with chronic venous ulcers (VU) in Brasilian National Health Care System (SUS). It is a cross-sectional study, with quantitative approach, performed at the University Hospital Onofre Lopes (HUOL). The study was approved by the Ethics Committee of HUOL (CAAE nº 0148.0.051.000-10). The sample by accessibility was composed for 30 people with VU treated at the outpatient surgical clinic of HUOL. For data collection we used a structured questionnaire composed of two parts: sociodemographic characteristics and of health, of care and the clinical course of VU; and knowledge of people with VU about the rights of health. The results were processed using SPSS 15.0 and analyzed by descriptive statistics. Given the characterizations sociodemographic and health presented, we identified a clientele of users with VU predominantly female (76,7%), aged from 60 years (66,7%), married/ stable union (60,0%), low education level (83,3%), family income lower than a minimum wage (73,3%), unemployeds and with chronic diseases (53,3%), sleep greater than or equal to 6 hours (76,7%) and were not alcoholics or smokers (93,3%). In relation to clinical conditions, were shown the presence of one or more relapses of VU (73,3%), predominance of granulation tissue/epithelialization in the bed of VU (60,0%), exudate serosanguineous (43,3%), in quantity medium/large (60,0%), with no predominance of presence or absence of odor (50,0%), all patients with tissue loss in grade III / IV, no signs of infection (73,3%) and presence of intense pain (50,0%). In the last 30 days the main venue of achievement of dressing was the HUOL (100,0%), the main compression therapy used was the Unna boot (60,0%) and on inability to perform the dressing on the unit were the own patients who made the exchange at home (40,0%). The majority of respondents listed out more positive factors associated with quality of care (56,7%) were satisfied with the care of SUS (76,7%), claimed to have knowledge about their rights (70,0%), but at the same time did not know the meaning of the acronym SUS (90,0%) and classified their level of information as inappropriate (70,0%). We realize that people with VU identified as good the quality of care and demonstrated inadequate knowledge about their rights to health in the SUS, but showed interest in acquiring more information. The basic rights to entry in the SUS are constitutionally guaranteed and need to be disseminated in order to make them known to the population, so it can be implemented and ensured a greater resolution assistance in treating this type of injury

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O tema sobre a convivência familiar e comunitária como um direito de crianças e adolescentes, à primeira vista, se mostra bastante abstrato e ocupando ao mesmo tempo um lugar-comum. A sociedade aceita facilmente o fato de que toda criança tem direito a nascer e crescer em um lar saudável, protegido e seguro. Entretanto, muitas são as crianças que enfrentam situações de extrema vulnerabilidade pessoal e social, tendo que se afastar de suas famílias de origem para viver em situação de abrigamento, como medida protetiva. Este artigo tem como objetivo principal, a partir do que está preconizado no Plano Nacional de Promoção, Proteção e Defesa do Direito de Crianças e Adolescentes à Convivência Familiar e Comunitária e em leis anteriores (Constituição Federal Brasileira de 1988 e na Lei n. 8069/90 - Estatuto da Criança e do Adolescente), apresentar uma análise sobre os desafios e transformações que serão imprescindíveis para que esse direito seja efetivado, abordando os principais aspectos que envolvem as responsabilidades das políticas sociais brasileiras, com ênfase na educação pública.

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A fundamentação metafísica do direito a que nos propomos a esclarecer na filosofia de Kant assume não somente uma análise de temas jurídicos. Temos uma questão filosófica de fundo a tratar: a justiça é possível? Tal indagação não é o tema do texto, mas o que está pressuposto. A análise kantiana, de certo modo, assume metafisicamente a possibilidade da justiça a partir do conceito de liberdade. Mas, com base na liberdade, demonstra a possibilidade da justiça na ética e no direito. A dissertação é composta por três capítulos. No primeiro capítulo, partindo da reconstrução inicial do conceito de liberdade na Crítica da Razão Pura, descrevemos a construção do conceito cosmológico de liberdade transcendental a partir do terceiro conflito antinômico e de sua solução na Dialética Transcendental. Feito isso, descrevemos o conceito de liberdade no capítulo do Cânon da Razão Pura e discutimos o problema de como compatibilizar liberdade transcendental e liberdade prática. No segundo capítulo, fazemos uma análise da distinção entre a legislação moral e a legislação jurídica das ações humanas partindo da análise da liberdade prática interna (moral) e distinguindo-a da liberdade prática externa (ou jurídica). Nesse contexto, desenvolvemos os pressupostos de uma metafísica do direito, tomando como ponto de partida o conceito de liberdade e o imperativo categórico como princípio da autonomia da vontade, base normativa para a lei universal do direito. No terceiro capítulo, a partir da relação entre ética e direito, reconstruímos o conceito de Direito e esclarecemos o fundamento da legitimidade da coerção a partir do princípio normativo de coexistência das liberdades individuais. Analisamos também os aspectos fundamentais do direito que derivam deste princípio, tal como os conceitos de Contrato Originário, Estado, Lei, Coerção,bem como a proposta kantiana de uma paz universal com base numa legislação internacional. No fim, discutimos o aspecto metafísico presente no fundamento do Direito

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This research aimed to understand how children mean the right to play. For that, assumes that the children composed a social category generational, with children experiencing their own skills, the result of the mediated relationship with the social and its transformative capacity. Adding to that, they are subject of duties with competence to means your own condition. After a long history of repression and an intense political struggle, the Doctrine of Integral Protection is inaugurated in Brazil and the Citizen (1889), which regulates the fundamental rights of all children and adolescents. Among these rights is the right to play. However, it is sufficient to provide by law, it is necessary to break with the diminishment of the play activity, still present in our society, watching it as a structuring activity of the subject and ensuring the enforcement of this right. Considering the child as the central focus of research, the research was conducted in a public school education. The subjects were six children of six years old, enrolled in 1st year of elementary school. The procedures employed for constituting the corpus of the research were: observation of children at school meetings and dialogue, monitoring of play resources such as drawings, cartoons and representative images of child rights. Also, the parents were interviewed with the goal to enlarge the understanding the context of the child. With the thematic content analysis, we raise two areas: play and children's rights. The results showed that children, however don‟t have a systematized knowledge about child rights , they understand that any elements are important for the children and your development, being the play the most recurrent, followed by education and family. The right to play configure as a necessity of the child, that even if she does not understand conceptually as a right, she feels the importance of living of the play activity

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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

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This paper discusses about the higher education in Brazilian society highlighting the struggle of the working class, as concerning the access to public universities, as well as highlights the contradictions implicit in social quotas adopted by Higher Education Institutions (HEIs) . The aim of this paper is on presenting the analysis of student assistance of the state universities in the Northeast that adopt quotas as social criteria of access for its students , presenting investigative locus as the following universities : UERN , UEPB , UPE and UNEAL . The paper presents the results of a qualitative study , based on a documentary analysis , based on dialectical and historical materialism in which she performed the reading of data from the following analytical categories: Higher Education, Social Quotas and Student Assistance. As main results, it is emphasized that the implementation of quotas as a means of access to higher education was not decisive for the form of planning and implementation of student assistance the university investigated; latent heterogeneity is that universities deal with actions to support student residence. And it is this heterogeneity and the variation in the conduct and understanding of student assistance , reflecting the lack of prioritization with the actions of the context of HEIs ; support programs are to stay focused on central campuses which are located the administrative offices of the universities, penalizing students enrolled in advanced units; also highlight that there is no link between the programs and projects related to student assistance with actions related to teaching, research and extension in universities investigated , which ultimately characterize the student assistance as an isolated action and punctual

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The development of information and communication technologies, in particular, Internet, and its Web 2.0 information environment has led to significant changes in contemporary society as to the ways of producing informational content. Collaboration and remix, favored by the new services and applications resulting from the development of the Web, are practices which contribute for the exponential growth of information producers. An important part of humanity ceases to be a mere consumer of symbolic goods and becomes a member in a society that sees in the collaboration and remix a new form of creation, use and dissemination of intellectual content. However, as such practices involve the production and use of information intelectual content, and are ruled by a legisltion which determine determines under what conditions the author and the user must produce and use the intellectual work. This legislation established for a context prior to the develompment of the Web has created an imbalance in the context of Web 2.0 which needs to be solved in some way so as to provide the required rebalance for the flow of information. This study explores the collaborative Web environment, the scope of copyright law in Web enviroment and the Creative Commons licenses as an alternative for producers and users of information to create, recreate, share, use, reuse and disseminate legally the intellectual production for the benefit of the construction of knowledge.

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Investigates the relationship between Information Architecture in digital environments with Intellectual Property Rights. The work is justified by the need to better understand the emerging dynamics of Digital Information and Communication Law Technologies and Intellectual Property Rights. Three areas of knowledge are directly related to the study: Information Science, Law and Computer Science. The methodology used in the investigative process is aligned with the qualitative approach. With respect to the technical procedures the research is classified as bibliographic or secondary sources. The results showed that the current Brazilian legislation does not provide the adequate mechanisms necessary to protect the intellectual property rights associated to an Information Architecture project to its holders.

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Specificity and updating of the bibliographic classification systems can be considered a determinant factor to the quality of organization and representation of the legal documentation. In the specific case of Brazil, the Brazilian Law Decimal Classification, does not foresee specific subdivisions for Labor Law procedures. In this sense, it carries out a terminological work based on table of contents of doctrinal Labor Law books of the mentioned area, which are compared to the conceptual structure of the Brazilian Law Decimal Classification. As a result, it presents an extension proposal for Labor Procedures as well as a methodological background for further extensions and updates.

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Given the prediction of the Federal Constitution of 1988 about the need to establish some areas to be especially protected, it was published the Law No. 9.985/00, which established the National System of Conservation Units. Several aspects make these units differ from one another, one of them being the possibility of presence of even traditional human populations inside the area to be protected. In case of allowing these people to continue in the area, it still must be provided their participation in the management of the new space. Management councils show up, then, as a specific way of social and political participation. This way, from an overview of legal norms and the doctrine that are relevant to the topic, It is aimed to make a legal and theoretical survey about the process of traditional populations permanence inside Conservation Units, with aspects linked to ethnoconservation and, therefore, to participation in environmental management of these specially protected spaces

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El tema elegido para este estudio la materia disertación sobre la viabilidad de la Tesorería a buscar refugio a la corte anuló la decisión administrativa firme, dictada en lugar del procedimiento administrativo, fiscal, cuando tal decisión no es favorable a la Administración Pública Fiscal, o favorable para el contribuyente . El cálculo de la cuota a pagar se debe a las actividades administrativas relacionadas jurisdicción de la Administración Pública de la finca conocida como la evaluación de impuestos. En este sentido, la puesta en marcha, analizados desde la perspectiva del derecho administrativo, puede calificarse de acto jurídico administrativo. Para la constitución de la puesta en marcha es posible realizar tres pasos: a) un acto en la preparación para el tema de los impuestos - la revisión y evaluación, b) el acto administrativo de la liquidación del impuesto en sí o la aplicación de sanciones administrativas, el procedimiento c) el impuesto administrativo. Realizó la inspección y la investigación se ha iniciado para formalizar el acto administrativo del propio lanzamiento. Después de la puesta en marcha, con el homenaje que se está abierto a los contribuyentes dentro de la composición del tributo rechazo en libertad, que ofrecerá desafío para lanzar. Este paso es iniciar el "procedimiento administrativo tributario." La etapa procesal se caracteriza por ser un procedimiento de investigación o control de la legalidad de los actos administrativos en los que el contribuyente para mostrar su descontento con el lanzamiento de lo ya realizado. La evolución de los actos que lleva a cuestiones de procedimiento de especial importancia para esta tesis es que la decisión final sobre el procedimiento administrativo de impuestos o el control de la legalidad del acto administrativo de la liberación. Idea que se debe tener es que la decisión final es poner fin a fin o destino del impuesto procedimiento administrativo. Aquí están las preguntas de la tesis doctoral, por ejemplo, usted puede cancelar la corte real hacienda de la decisión administrativa dictada por el Consejo Administrativo de Apelación Reder, cuando decisum que conduzca a la privada? ¿Cuáles son los efectos de la decisión final? Con fuerza de cosa juzgada o impedimento administrativo? Se opone a la revisión por el poder judicial? La decisión administrativa es un acto administrativo? Puede ser cancelada o revocada por el Poder Judicial? Dada la divergencia en la doctrina y la jurisprudencia trata de resolver el problema que lo llevan a la solución definitiva al respecto. El autor llega a la conclusión de la imposibilidad, por regla general, y la oportunidad, como excepción a la Tesorería para solicitar la anulación del impuesto de la decisión administrativa final ante el Poder Judicial

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O trabalho busca, por meio de uma compreensão do atual sistema de ensino do Direito, visualizando sua trajetória histórica, bem como a conjuntura contemporânea de fatores sociais, econômicos e jurídicos dos cursos de graduação, sem deixar de tomar em consideração os objetivos de seus discentes e sua caracterização, definir como tem se dado o ensino do Direito e suas consequências, fazendo uso da pesquisa bibliográfica específica e da experiência vivenciada pela autora junto à docência na Universidade Federal do Rio Grande do Norte e no Centro Universitário de Brasília, de forma que concebeuse, por fim, deficiências capazes de minimizar, inviabilizar e impactar negativamente o papel e a postura sociais que os profissionais de Direito deveriam desempenhar em decorrência de suas funções, de valor social reconhecidamente acentuado