REPETRO - Regime Aduaneiro Especial de Importação e Exportação de Bens Destinados à Pesquisa e Lavra de Petróleo e Gás: análise dos entraves e propostas de soluções

REPETRO, the special tax regime for importing and exporting goods for the exploration and drilling of oil and gas, aims at bringing foreign assets to Brazil enjoying a suspension or even an exemption of taxes, so that Brazilian industry may profit from about 8 billion American dollars in investments. The creation of normative devices as well as the management of the REPETRO model are under the exclusive responsibility of the Brazilian Internal Revenue Services. REPETRO was created in 1999 and is composed of the following customs treatments: importation of goods with suspension of taxes by use of the drawback special regime, suspension mode for national exporting industry; exportation with fictitious exit for the national industry; temporary admission of goods or assets used in oil exploration and production, attending to the needs of both the national and foreign market. Considering the inability of the Brazilian government in restructuring its foreign trade model so that a strong investment in technology could provide for the sector¿s needs, we must ask how we can change REPETRO to help the various companies in the oil business? The issue is very important for one of our main economic activities, though not enough studied. The energy sector has a strategic importance for the development and the economic independence of any country. The winds of globalization lead Brazil to open its economy in the last decade and the national policy for exploration and drilling (E&D) was altered. The government created a new agency dedicated to market control and energy policies, the National Agency for Oil and Biofuels (ANP). With the opening of the market, Petróleo Brasileiro S.A. - Petrobras, the Brazilian giant, lost the monopoly of the oil business. The P-50 Platform, with a capacity for 180,000 barrels per day, was imported based on REPETRO. When it began operating on April 21st, 2006, Brazil achieved self-sufficiency in oil production. The present work intends to estimate the main variables affecting the importation and exportation of goods and assets for E&D, showing how REPETRO works. We also intend to look at the results yielded by the REPETRO model for the development of the production of oil and gas in Brazil, as well as show proposals for its modernization. It has been established that even though since its implementation the REPETRO model has brought fiscal advantages through the reduction of tax costs relating to foreign commerce operations and the incentive of investments in the E&D area with the increase in the national oil production there remain the following limitations: lack of preparation and of knowledge of the model; lack of adjustement of the model to the reality of actitity of E&D of oil and gas; taxes over the pre-operational stage or investment in oil production stage; non-allowance of full access by the national industry to the supply of goods and products relating to the industrialization of goods allowed by REPETRO; other fiscal and administrative difficulties. We conclude that the REPETRO model is important for the development of the area of E&D of oil and gas, but not completely effective. It is necessary to change it or create a new model based on a new perspective of the customs treatment of the activities of exploration and production, minimizing administrative procedures relating to the operations of exportation and importation.

The special rights other than shares in cross-border mergers of limited liability companies within the European Union. A perspective from the Spanish Law

The present research aims to study the special rights other than shares in Spanish Law and the protection of their holders in cross-border mergers of limited liability companies within the European Union frame. Special rights other than shares are recognised as an independent legal category within legal systems of some EU Member States, such as Germany or Spain, through the implementation of the Third Directive 78/855/CEE concerning mergers of public limited liability companies. The above-cited Directive contains a special regime of protection for the holders of securities, other than shares, to which special rights are attached, consisting of being given rights in the acquiring company, at least equivalent to those they possessed in the company being acquired. This safeguard is to highlight the intimate connection between this type of rights and the company whose extinction determines the existence of those. Pursuant to the Directive 2005/56/CE on cross-border mergers of limited liability companies, each company taking part in these operations shall comply with the safeguards of members and third parties provided in their respective national law to which is subject. In this regard, the protection for holders of special rights other than shares shall be ruled by the domestic M&A regime. As far as Spanish Law are concerned, holders of these special rights are recognized a right of merger information, in the same terms as shareholders, as well as equal rights in the company resulting from the cross-border merger. However, these measures are not enough guarantee for a suitable protection, thus considering those holders of special rights as special creditors, sometimes it will be necessary to go to the general protection regime for creditors. In Spanish Law, it would involve the recognition of right to the merger opposition, whose exercise would prevent the operation was completed until ensuring equal rights.

Regime disciplinar do servidor público temporário

O presente trabalho tem por objetivo aprofundar o regime jurídico disciplinar do servidor público temporário. Analisam-se as características principais dessa espécie de agente público que o diferenciam dos demais servidores e que justificam um regime disciplinar próprio. Em uma breve investigação sobre as prováveis origens do temporário, constata-se a presença desse servidor na Administração Pública brasileira desde 1823. No direito estrangeiro (particularmente, no direito francês e no direito português), verifica-se a existência de figuras assemelhadas ao servidor público temporário brasileiro, que é uma espécie de servidor público do gênero agente público, exercendo uma função pública, mas não ocupando nem cargo, nem emprego públicos, sendo contratado por tempo determinado para atender a necessidade temporária de excepcional interesse público. A Constituição Federal, em seu artigo 37, IX, indica que a lei estabelecerá os casos de contratação por tempo determinado, mas não há uma uniformidade entre os entes da federação sobre o regime jurídico adotado para o servidor temporário. Esta análise concentra-se na Lei Federal n.º 8.745/93, que disciplina o assunto. No âmbito federal, o servidor público temporário é dotado de um regime jurídico com características mais próximas do regime jurídico administrativo, sendo recrutado por meio de contrato administrativo assemelhado ao regime estatutário. Tal contratação deve pautar-se pela observância dos princípios da continuidade do serviço público, da moralidade, da impessoalidade, da razoabilidade, da proporcionalidade e da motivação. Focaliza-se a responsabilidade do servidor público temporário no âmbito administrativo, procurando-se demonstrar que tal servidor, por um princípio de equiparação, submete-se a um processo administrativo disciplinar para apuração de suas faltas, o qual cumpre prazos especiais e condições específicas em razão do vínculo temporário com a Administração Pública, em tudo sendo respeitado o devido processo legal, a ampla defesa e o contraditório. Analisam-se as diferenças entre o processo disciplinar do servidor temporário (sindicância) e o processo do servidor público em geral, os ritos adotados, os prazos, as penalidades e os recursos, constatando-se que o servidor público temporário responde pelos atos ilícitos em todas as esferas: penal, civil, administrativa e por atos de improbidade. A transitoriedade na função não o exime de responsabilidades, por isso, com as devidas adaptações, está sujeito aos ônus e bônus do serviço público. Daí a necessidade de construir, com base nas características próprias dessa espécie de servidor público, um regime adaptado às especificações do vínculo especial a que se submete o servidor público temporário. Propõe-se aqui um miniprocesso disciplinar ou um processo disciplinar especial, ou uma minissindicância ou uma sindicância especial, sui generis.

A neutralidade fiscal no caso da fusão inversa

Mestrado em Fiscalidade

Produção de electricidade em Portugal

In the present work we intend to do an analysis of the production of electricity in special regime in Portugal. We will focus in particular in the remuneration system through the feed-in tariffs. First, we will excurse throughout different legal diplomas that regulated the special regime in Portugal, exploring which guarantees were conferred to electricity generators throughout the years. We intend to also evaluate how the producers remunerative rights were (or not) protected in the various legislative changes. In the second part of the dissertation we will examine whether the feed-in tariffs may be considered as State aid. Due to the inclusion of the subject in EU Law, we will analyze EU regulation and case law to support our position about the Portuguese regime. Finally, and to the extent that the production of electricity in special regime has undergone several changes to its remunerative regime in the last few years, we propose to analyze more carefully the amendments in question. We will scrutinize the reasons that based the amendments in question, which are mainly based on the economic crisis suffered by the country. We will also examine how those changes may jeopardize the remunerative rights of the producers.

Le régime juridique international de la responsabilité du transporteur maritime de marchandises sous connaissement : un échec?

Les avocats, praticiens et universitaires qui sont engagés dans le droit des transports internationaux de marchandises par mer ont l’habitude de travailler avec un régime complexe de responsabilité du transporteur maritime. La coexistence de plusieurs conventions régissant ce régime et l’imprécision des textes de ces différentes législations rendent leur application difficile d’où l’échec permanent du voeu d’uniformisation de ce droit. En premier lieu, nous retrouvons le régime de base celui de la Convention de Bruxelles sur l’unification de certaines règles en matière de connaissement, ratifiée le 25 août 1924 et ses Protocoles modificatifs annexés en 1968 et 1979. Il s’agit d’un régime fondé sur la présomption de responsabilité comprenant une liste de cas exonératoires appelés « cas exceptés ». En second lieu figurent les Règles de Hambourg, édictées en 1978, qui établissent un régime basé sur la présomption de faute du transporteur à l’exception de deux cas exonératoires : l’incendie et l’assistance ou la tentative de sauvetage. Enfin, apparaît la Convention sur le contrat de transport international de marchandises effectué entièrement ou partiellement par mer, adoptée par les Nations unies en 2009, sous l’appellation « Les Règles de Rotterdam », qui adopte un régime de responsabilité « particulier ». Cette étude a tenté d’analyser ces mécanismes juridiques mis en place. Pour ce faire, nous nous sommes concentrées sur les sources du dysfonctionnement de ces régimes, afin de favoriser le développement d’initiatives d’uniformisation des règles de responsabilité du propriétaire du navire. L’analyse des textes positifs, de la doctrine et de la jurisprudence, nous a permis de constater que les différentes approches du régime juridique du transporteur maritime des marchandises sous ces différentes législations ne garantissent pas la prévisibilité et la sécurité juridiques recherchées par les différents acteurs maritimes. Par conséquent, l’absence d’un régime cohérent et unifié a créé des incertitudes au sein de la communauté maritime internationale et au sein des tribunaux en cas de litige. Pour surmonter cette réalité complexe, notre thèse propose une approche qui pourra simplifier ce régime, l’approche objective.

El Ecuador y el ALCA: temas para la reflexión (Tema Central)

El artículo analiza los avances de las negociaciones comerciales del Área de Libre Comercio de las Américas. Se sostiene que Ecuador debe tomar previsiones, principalmente dada la dolarización. Falconí plantea un necesario cambio de perspectiva de la política pública y la gestión microeconómica para así generar un régimen especial para los países menores. Se propone también algunas líneas generales de un Programa de Cooperación Hemisférica. Dado que el ALCA podría implicar riesgos para la región, se enfatiza la necesidad de una estrategia a largo plazo.

Efeitos de interrupções na cadeia de impostos sobre valor adicionado: evidências em dados de declaração de ICMS no estado de São Paulo

Utilizando dados do Estado de São Paulo sobre declarações de um imposto do tipo IVA, o ICMS, encontro indícios de que firmas cujos clientes possam utilizar crédito de ICMS para compensar seu próprio passivo tributário – como no funcionamento padrão de um IVA –apresentam menor nível de evasão fiscal que empresas cujos clientes, devido à inscrição em regime especial para pequenas empresas, não sejam autorizados pela legislação brasileira a utilizar o imposto incidente em suas compras de insumos como crédito, o que, em contexto geral, representa evidência da existência de self- enforcement em impostos sobre valor adicionado.

Re-pensando el orden colonial: los intercambios hispano-indígenas en el fuerte del río Negro.

El estudio de los procesos de contacto cultural en las fronteras coloniales de América ofrece claves para explicar la dinámica de las relaciones interétnicas, las experiencias de aculturación y la construcción de identidades. Asimismo, permite observar el funcionamiento del orden colonial a partir de los modos en que se estructuraron las relaciones de poder en las áreas donde los indígenas conservaron su autonomía y el control sobre sus territorios y recursos. Desde este horizonte referencial, se analizan las relaciones hispano-indígenas en uno de los últimos frentes en los que se proyectó la expansión hispana desde los imperativos de la política borbónica: los territorios meridionales del Río de la Plata. La aproximación a la problemática del fuerte del río Negro posibilitó identificar las estrategias de unos y otros y reconocer la estabilización de un conjunto de transacciones que definieron un particular régimen de intercambios basado en la reciprocidad. Estas prácticas de naturaleza política y económica favorecieron el mantenimiento de cierto equilibrio de fuerzas que se trasunta en la disminución de la conflictividad fronteriza durante las últimas décadas del período colonial.

Re-pensando el orden colonial: los intercambios hispano-indígenas en el fuerte del río Negro.

El estudio de los procesos de contacto cultural en las fronteras coloniales de América ofrece claves para explicar la dinámica de las relaciones interétnicas, las experiencias de aculturación y la construcción de identidades. Asimismo, permite observar el funcionamiento del orden colonial a partir de los modos en que se estructuraron las relaciones de poder en las áreas donde los indígenas conservaron su autonomía y el control sobre sus territorios y recursos. Desde este horizonte referencial, se analizan las relaciones hispano-indígenas en uno de los últimos frentes en los que se proyectó la expansión hispana desde los imperativos de la política borbónica: los territorios meridionales del Río de la Plata. La aproximación a la problemática del fuerte del río Negro posibilitó identificar las estrategias de unos y otros y reconocer la estabilización de un conjunto de transacciones que definieron un particular régimen de intercambios basado en la reciprocidad. Estas prácticas de naturaleza política y económica favorecieron el mantenimiento de cierto equilibrio de fuerzas que se trasunta en la disminución de la conflictividad fronteriza durante las últimas décadas del período colonial.

Re-pensando el orden colonial: los intercambios hispano-indígenas en el fuerte del río Negro.

El estudio de los procesos de contacto cultural en las fronteras coloniales de América ofrece claves para explicar la dinámica de las relaciones interétnicas, las experiencias de aculturación y la construcción de identidades. Asimismo, permite observar el funcionamiento del orden colonial a partir de los modos en que se estructuraron las relaciones de poder en las áreas donde los indígenas conservaron su autonomía y el control sobre sus territorios y recursos. Desde este horizonte referencial, se analizan las relaciones hispano-indígenas en uno de los últimos frentes en los que se proyectó la expansión hispana desde los imperativos de la política borbónica: los territorios meridionales del Río de la Plata. La aproximación a la problemática del fuerte del río Negro posibilitó identificar las estrategias de unos y otros y reconocer la estabilización de un conjunto de transacciones que definieron un particular régimen de intercambios basado en la reciprocidad. Estas prácticas de naturaleza política y económica favorecieron el mantenimiento de cierto equilibrio de fuerzas que se trasunta en la disminución de la conflictividad fronteriza durante las últimas décadas del período colonial.

Estudio de viabilidad para instalar una planta de cogeneración

En el presente proyecto se estudia la viabilidad, tanto técnica como económica, de la instalación de una planta de cogeneración, en una industria alimentaria en Aldaya (Valencia). El diseño de la central de cogeneración se basa en la demanda energética de la fábrica, atendiendo a los requisitos necesarios para acogerse al Régimen Especial de producción de energía eléctrica establecidos en el Real Decreto 661/2007, de 25 de mayo. En cuanto a la viabilidad económica, se ha elegido la alternativa de venta de electricidad a la red a tarifa, (a un precio fijo y regulado) con el fin de asegurar los ingresos en el estudio económico y reducir la sensibilidad del proyecto a las variables del mercado. Como resultado se obtienen la reducción de los costes de energía de la fábrica, mejora de la fiabilidad de suministro, reducción de emisiones globales de CO2, y una elevada rentabilidad del proyecto. ABSTRACT The aim of this project is to study the technical and economic feasibility of a cogeneration plant in a food industry in Aldaya (Valencia). The design of the cogeneration plant is based on the energetic demand of the factory, attending to the requirements specified in the Special Regime of production of electric power established in the R.D. 661/2007. The studied alternative in terms of economic viability is selling electricity to the net by tariff, which is a fixed and regulated price in order to assure the revenue in the economic study and to reduce the project sensitivity to the market variation. The results obtained are: reduction in energy costs of the fabric, improvement of reliability in the electrical supply, reduction of global CO2 emission, and high profitability of the project.

Desarrollo de un sistema de optimización económica para instalaciones de régimen especial

. Este proyecto tiene por objeto el desarrollo y la implantación de un sistema de optimización económica de instalaciones de producción de Régimen Especial, en una compañía eléctrica que representa a este tipo de instalaciones para su participación en los distintos mercados de electricidad. Inicialmente, se analizarán las opciones de participación en los distintos mercados de cada tecnología, en función de la legislación a la que pudieran estar acogidas las instalaciones del Régimen Especial; según tamaño y tipología de instalaciones, características o combustibles utilizados. En segundo lugar, se estudiará la relación entre dichas instalaciones y los distintos organismos reguladores del mercado; la Comisión Nacional de la Energía, el Ministerio de Industria y Turismo, Red Eléctrica de España y el Operador del mercado eléctrico. Posteriormente, se realizará un modelo de análisis estático de la situación actual de los mercados eléctricos, su estructura y funcionamiento, obteniendo para cada tipo de instalación el escenario de optimización de base, a partir del cual se podrá desarrollar el modelo dinámico que permitirá conocer en cualquier momento cuál será la mejor opción técnico-económica para cada tipo de instalación, optimizando así el presupuesto de las instalaciones objeto del estudio. Finalmente, este modelo se implementará en los sistemas de la compañía eléctrica, como una herramienta que permitirá asegurar la optimización en tiempo real a las instalaciones a las que representa en el mercado, optimizando sus propios costes a través de la implementación de este sistema automático y logrando así maximizar los ingresos de la compañía eléctrica. ABSTRACT DEVELOPMENT OF A SYSTEM OF ECONOMIC OPTIMIZATION FOR PLANTS OF SPECIAL REGIME. This project takes as an object the development and the implantation of a system of economic optimization of facilities of production of Special Regime, in an electrical company that it represents to this type of facilities for his participation in the different markets of electricity. Initially, there will be analyzed the options of participation in the different markets of every technology, depending on the legislation to which there could be received the facilities of the Special Regime; according to size and typology of facilities, characteristics or used fuels. Secondly, the relation will be studied between the above mentioned facilities and the different regulatory organisms of the market; the National Commission of the Energy, the Department of Industry and Tourism, Electrical Network of Spain and the Operator of the electrical market. Later, there will carry out a model of static analysis of the current situation of the electrical markets, his structure and functioning, obtaining for every type of installation the scene of base optimization, from which there will be able to develop the dynamic model who will allow to know at any time which will be the best technical - economic option for every type of installation, optimizing this way the budget of the facilities I object of the study. Finally, this model will be implemented in the systems of the electrical company, as a tool that will allow to assure the real time optimization to the facilities to which it represents on the market, optimizing his own costs across the implementation of this automatic system and managing this way to maximize the income of the electrical company.

The first renewable forward market mechanisms in the Iberian Electricity Market

A description of the first renewable forward market mechanisms in the Iberian Electricity Market is provided. A contract for difference mechanism is available in Spain since March 2011between the last resort suppliers and the special regime (renewables and cogeneration) settling the price differences between the equilibrium price of the forward regulated auctions for the last resort supply and the spot price of the corresponding delivery period. Regulated auctions of baseload futures of the Portuguese zone in which the Portuguese last resort supplier sells the special regime production exist since December 2011. The experience gained from renewables auctions in Latin America could be used in the Iberian Electricity market, complementing these first market mechanisms. Introduction of renewable auctions at least for the most mature technologies (i.e. wind) in Spain and Portugal providing a fair price for the renewable generation will be of utmost importance in the short term to diminish the tariff deficit caused by the massive deployment of the feed-in-tariff scheme. Liquidity in the forward markets will also increase as a result of the entry of renewable generation companies intending to maximize their profits due to gradual suppression of feed in tariff schemes.