Artigos científicos, teses e dissertações
Publicados nas melhores instituições de ensino

The dissertation serves as a research of the function of complementary law amongst the Brazilian tax law context and it emphasizes controversial topics such as its general guidelines while it analyzes doctrinal tendencies developed - dichotomic and trichotomic views - pointing th...

ABSTRACT The goal of this study is to evaluate the Complementary Pension Fund Agreement carried out by a Pension Plan Entity. The purpose is to show the role assigned to this body by the Federal Law Constitution of 1988, as well as the Constitutional Legislations.Its realization ...

This is a study of a review of the constitutional right to health care and its impacts on the Complementary Health System provided for by the Brazilian Federal Constitution of 1988. From a study of the historical background of fundamental rights and the evolution of social rights...

This study aims to the constitutional definition of the creditor of ICMS incident on transactions related to the circulation of goods, including imported commodities, as well as an analysis of the constitutionality of the terms of article 11, I, "d" of the Complementary Law 87/96...

The changes in the tax legislation, in special those originated from intergovernmental accordance and implemented by the Constitution 1988, culminated into strengthening of the autonomy in the states and counties. In the case of the states as prosecuting the tax reforms initiated...

This dissertation aims to demonstrate the constitutionality of States and Federal District to create a tax on the donation of property and other rights Gift Tax - where the donor is resident or domiciled abroad. Federal Entities have approved this type legislation despite the abs...

Understanding of the Brazilian fiscal system as a whole is of fundamental importance for its application to taxes. Beginning from the general and fundamental field, the tax system itself, one arrives at tax in kind, which, in this work, is tax on importation. Importation tax was ...

The purpose of this work is to describe the legal system of the taxation of the service provision in Brazil, identified from the texts of the positive law, so as to conclude if they are compatible with the legal rulings that provide the taxation, through the ISS, of the service p...

The objective of this research is to discuss the application of competition law to the banking sector regarding five aspects: 1. survey of the international experiences of interaction between competition and banking authorities; 2. applicability of Law 8884 of 1994 to the banking...

The objective of this thesis is the conventionality control of the Clean Record Law. The concept and evolution of political rights and due process in Brazilian constitutions and the opening clause of the 1988 Constitution were studied. Human rights treaties are examined taking in...

Which is the exact reach of the principles of private welfare regime, defined and detailed at constitutional level since the 20th Constitutional Amendment of 1998? Does this regime, especially the activities of closed private welfare entities, belong or not to Brazilian social se...

The present study has the purpose on searching the free transmission taxes causa mortis and inter vivos (donation) of any assets or rights, analyzing the tax incidence ground rules in the normative system in force. It seeks to demonstrate the tax framing in both the Federal Const...

In Brazil, constitutional clauses regarding religious freedom have concrete applications in Private Law. Church-State Law, or "Ecclesiastical Law of the State," studies the legal principles which may be applicable to religious activity, exercised individually and collectively. Th...

The Complementary Law no. 87/96, known as Kandir Law, promoted significant changes in the Tax Movement of Goods and Services (ICMS), the exemption from the jurisdiction of this state tax on exports of primary products and semi-prepared. The measure of depreciation tax, imposed by...

The main objective of this dissertation is to construct the essential rules connected to the levy (regras matrizes de incidência tributária) of the COFINS tax, based on provisions contained under specific laws which govern the four main collection regimes of said contribution: cu...

The national taxation issue is fundamental to understand how the Brazilian market is structured. The micro and small enterprises, which correspond to nearly the total number of enterprises in our country, were contemplated with a new law that tries to facilitate the legalization ...

In view of the jurisprudential and doctrinary discussions about simulation notion, it has been done, in this dissertation, an analyses aiming a proper conceptual definition so that a tributary analysis of its aspects could be done later on, mainly considering its principal conseq...

Bioethics and Law are two complementary ways to protect the human being dignity and the human rights, when faced by questions related to genetics. This study discuss about the affirmation of the human dignity as well as its importance as structuring principle to the whole ethical...

International trade has developed an increasingly important role in the world s economy. The growing flow of foreign investment contributes for a potential of economic development and opportunities of income for foreign investors. An ongoing relevance of these two disciplines cha...

The purpose of this study is to analyze the role of the General Rules in Tributary Law as a harmonization element and maintenance of the Brazilian Federal State. Thus, this was based on the study of the North American federalist model, opposing the federation model celebrated by ...

In this work, the material law and the procedural law applicable to partial dissolution of corporate partnership are studied, with special emphasis on the procedures executed as of the Law 11.232/2005, which introduced the observance of sentence as a stage of the syncretic ordina...