Thèses : « Supremo principio »

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Revilla, Izquierdo Milagros Aurora. « La Corte Constitucional italiana y el principio supremo de laicidad ». Pontificia Universidad Católica del Perú, 2017. http://repositorio.pucp.edu.pe/index/handle/123456789/97322.

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Los «principios supremos» son una creación de la Corte Constitucional italiana, tiene como referente la teoría de la «Constitución material» de Constantino Mortati. En la doctrina constitucional italiana actualmente se pueden comprender dentro del marco del «ordenamiento constitucional» que plantea Augusto Barbera. En uno o en otro el texto constitucional no es suficiente para identificar los valores de un ordenamiento, como las fuerzas que lo modelan y también el sistema normativo. Los principios supremos son una respuesta al sistema jurídico que contiene normas que provienen de fuentes externas internacionales o supranacionales y que no son directamente confrontadas por el texto constitucional porque se incorporan indirectamente a través de normas que tienen un rango supralegal. El uso de los principios se inició con las normas que se incorporaban en el ordenamiento interno a través de los Pactos de Letrán, luego se aplicó a las decisiones de la Comunidad Europea y después a las normas de la Convención Europea e interpretación consolidada de la Corte Europea de Derechos Humanos. Actualmente los principios supremos se identifican en el ámbito de la Unión Europea como los principios de identidad de un Estado. El conocimiento de historia sobre la redacción del texto constitucional y la actividad de la Corte Constitucional son necesarios para comprender como se ha configurado a la laicidad como «principio supremo».

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Azambuja, Cristiane Menna Barreto. « O princípio da igualdade e a política de cotas : um estudo comparativo entre a Suprema Corte americana e o Supremo Tribunal Federal ». reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2015. http://hdl.handle.net/10183/127922.

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O presente estudo apresenta uma análise do princípio da igualdade e sua aplicação pela Suprema Corte americana e pelo Supremo Tribunal Federal brasileiro. Para tanto, analisa, de um lado, os atuais padrões de teste adotados pela Suprema Corte para aplicação do princípio da igualdade e, de outro lado, a ausência de critérios por parte do Supremo Tribunal Federal para a mesma finalidade. Dentre as inúmeras medidas que vem sendo adotadas, na busca da realização do princípio da igualdade, as políticas públicas, entre as quais destaca-se a política de cotas, merecem uma maior atenção. Muito embora, em um primeiro momento, a política de cotas possa parecer ter um bom propósito, ao olhar para ela de forma mais crítica, possível perceber que se trata de alternativa transitória. Por isso, uma outra solução precisa ser pensada. E, considerando que os padrões de teste da Suprema Corte americana não encontram aplicabilidade na realidade brasileira, a melhor alternativa, para o contexto brasileiro, parece passar pela igualdade de oportunidades, traço esse fundamental do estado social, que encontra amparo na Constituição Federal brasileira. Levando em conta, então, a importância e atualidade do tema, um estudo sobre ele se mostra sempre relevante.
This study presents an analysis of the principle of equality and its application by the american Supreme Court and the brazilian Supreme Federal Court. It analyzes, on the one hand, the current test standards adopted by the Supreme Court to apply the principle of equality and, on the other hand, the absence of criteria by the Supreme Federal Court for the same purpose. Among the many measures that have been adopted in the pursuit of the realization of the principle of equality, public policies, among which stands out the quota policy, deserve greater attention. Although, at first, the quota policy may appear to have a good purpose, to look at it more critically, can see that this is a temporary alternative. So another solution must be considered. And since the american Supreme Court's testing standards do not find applicability in the brazilian reality, the best alternative, to the brazilian context, seems to pass for equal opportunities, this fundamental trait of the welfare state, which finds support in the brazilian Federal Constitution. Considering, then, the importance and timeliness of the topic, a study it shows it is always relevant.

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Giorgi, Monica. « Il supremo principio di laicità dello Stato : paralogismo o sofisma della nostra Corte Costituzionale ? » Doctoral thesis, Luiss Guido Carli, 2011. http://hdl.handle.net/11385/200871.

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1971, antefatto: le due sovranità della Repubblica italiana danno alla luce i principi supremi. La nostra Wertordnung. 1989, la laicità è un principio supremo. Gli epifenomeni. Progressivi aggiustamenti del concetto.

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Sandel, Michael. « Justicia. ¿Hacemos lo que debemos ? Evalúa tu motivo y El principio supremo de la moralidad. Episodio 6 ». Harvard University, 2019. http://hdl.handle.net/10757/625711.

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Justicia. ¿Hacemos lo que debemos? Un curso de la Universidad de Harvard subtitulado por el Centro de Servicios de Traducción de la Universidad Peruana de Ciencias Aplicadas.
Cada uno de los episodios contiene dos sesiones dialogadas por el profesor Michael J. Sandel y sus estudiantes.

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Portugal, Heloisa Helena de Almeida. « Corte Interamericana de Direitos Humanos e o Supremo Tribunal Federal : aplicação do princípio da complementaridade na responsabilidade internacional do Estado brasileiro ». Pontifícia Universidade Católica de São Paulo, 2016. https://tede2.pucsp.br/handle/handle/7007.

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Objective with this doctoral thesis demonstrate the viability of law-keeping Brazilian act of grace declared obstacle to compliance with the ruling to the detriment of Brazil for the Inter-American Court of Human Rights within the framework of the Case of Gomes Lund et al (Araguaia guerrilla movement) vs. . Brazil, 24.11.2010 sentence. It stands out, moreover, that a month before the court to rule in this sentence by a provision of Law 6,683 / 1979, the Supreme Court in ADPF 153 / DF judged incorporated this law by the Constitution of 1988. It appears that the Brazilian democratic formation compared in particular with the countries of South America, they showed different times, while in Brazil the transition took place through a negotiated political process and in the context of democratic transition, as a rule, in Latin America the amnesty occurs by imposition. Considering the inter-American system of human rights, the obligations and the international responsibility of State headquarters of violation of fundamental principles, it is concluded that the Supreme Court and the Inter-American Court of Human Rights consists of horizontal and complementary bodies. Having autonomy and government discretion to the decision of the supreme national court
Objetiva-se com a presente tese doutoral demonstrar a viabilidade de manutenção da Lei de Anistia brasileira declarada como óbice ao cumprimento da decisão proferida a desfavor do Brasil pela Corte Interamericana de Direitos Humanos no marco do Caso Gomes Lund e outros (Guerrilha do Araguaia) vs. Brasil, com sentença de 24.11.2010. Destaca-se, ademais, que um mês antes da Corte pronunciar-se nesta sentença pela nulidade da Lei 6.683/1979, o STF na ADPF 153/DF julgou recepcionado dita lei pela Constituição Federal de 1988. Verifica-se que a formação democrática brasileira se comparada em especial, com os países da América do Sul, apresentaram momentos distintos, enquanto no Brasil a transição deu-se através de um processo político negociado e no âmbito da transição democrática, via de regra, na América Latina a anistia ocorre por imposição. Considerando o sistema interamericano de direitos humanos, as obrigações decorrentes e a responsabilidade internacional de Estado em sede de violação de preceitos fundamentais, conclui-se que o Supremo Tribunal Federal e a Corte Interamericana de Direitos Humanos consistem em órgãos horizontais e complementares. Havendo autonomia e discricionariedade governamental para a decisão da suprema corte nacional

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Montoya, Vivanco Yván. « Los Crímenes de Lesa Humanidad y el Principio de Legalidad en la Sentencia recaída en el Caso Fujimori. Breve comparación con la sentencia del Tribunal Supremo español en el caso Scilingo ». Foro Jurídico, 2013. http://repositorio.pucp.edu.pe/index/handle/123456789/120040.

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En la sentencia que condena al ex presidente Fujimori en los casos denominados Barrios Altos y La Cantuta, se califican los hechos como crímenes de lesa humanidad. Sin embargo, esta calificación ¿afecta el principio de legalidad previsto por nuestro ordenamiento? En el presente artículo, el autor compatibiliza el principio de Legalidad con la calificación de crímenes de Lesa Humanidad a partir de presentar comparaciones con la solución dada por el el Tribunal Supremo español en el caso Scilingo.

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FARAGUNA, Pietro. « L'enigmatico statuto dei "Principi Supremi". Un'indagine empirica su limiti e «controlimiti» alle modifiche dell'ordinamento costituzionale ». Doctoral thesis, Università degli studi di Ferrara, 2011. http://hdl.handle.net/11392/2388689.

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This PhD dissertation regards the limitations to constitutional amendments, and the limitations to constitutional changes deriving from the process of European integration. Both these two categories are often conceived under a comprehensive notion called 'supreme principles of the legal order'. The investigation of this category has been the object of vast attention by the legal scholarship, but the results of the best efforts have been significantly diverse. Moving from this fact, the dissertation applied an innovative empirical methodology to this subject, shifting the main focus on the epiphanies of the supreme principles of the legal order in the constitutional law “in action”. This route led to recognising a deep normative indeterminacy of those principles in action, and a sort of logical independence of the concept from the prescription eventually disposing the limitations to constitutional amendments of changes. The next step consisted in building a re-constructive hypothesis, in order to highlight the supreme principles' essential role: that of closing the circle of a constitutional State where no player has the right to say the last word.

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MALVESTITI, BARBARA. « LA DIGNITÀ UMANA A PARTIRE DALLA 'CARTA DI NIZZA' : NORMA SUPREMA NON BILANCIABILE ? » Doctoral thesis, Università degli Studi di Milano, 2013. http://hdl.handle.net/2434/217568.

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Il tema della dignità umana è riportato all’attenzione giuridica dalla Carta di Nizza (2000). Per quanto la dignità umana sia concepita, in diversi ordinamenti costituzionali vigenti, come un principio supremo, non possiamo non confrontarci con il problema della sua bilanciabilità, specie nel contesto di una prassi giurisprudenziale che, da un ventennio, tratta i diritti, compresa la dignità umana, dal punto di vista della bilanciabilità. Dopo aver analizzato i principali problemi del rinvio alla dignità umana da parte degli ordinamenti (cap. 1) e dopo aver analizzato i principali significati e contenuti della locuzione ‘dignità umana’ nella Carta di Nizza e in altri documenti/contesti normativi/giuridici, analizzo e confronto, nelle loro varie configurazioni, due opposte macro-concezioni della dignità umana, mettendone in luce punti di forza e punti di debolezza: una concezione della dignità umana come norma suprema (cap. 3) ed una concezione della dignità umana come principio bilanciabile (cap. 4). Avanzo l’ipotesi che non una terza concezione della dignità umana rispetto ad una concezione della dignità umana come norma suprema e ad una concezione della dignità umana come principio bilanciabile, bensì una particolare configurazione della prima, una concezione della dignità umana come norma suprema dal contenuto «minimo», fornisca il modello teorico di spiegazione migliore della dignità umana in e per un ordinamento. La mia tesi non intende fornire una giustificazione di una norma suprema dal contenuto «minimo», ma mette in luce che una tale concezione permette di superare i punti di debolezza e di integrare i punti di forza di concezione della dignità umana come norma suprema dal contenuto «spesso», da un lato, e di una concezione della dignità umana come principio bilanciabile, dall’altro. Il contenuto «minimo» a cui mi riferisco trova la sua più esplicita formulazione nell’ampliamento e nella revisione del concetto kantiano di dignità umana, operato dalla tradizione fenomenologica. Un ruolo particolare è svolto da Jeanne Hersch (1910-2000), con il suo ampliamento del concetto di dignità umana dalla tutela della persona come homo noumenon alla tutela della persona come unità di homo noumenon e homo phaenomenon. Il contenuto «minimo» integra, nel concetto di dignità umana, la tutela dell’autonomia dell’individuo, pur senza ad essa ridursi. Più specificamente, ho individuato tre possibili tratti di un contenuto «minimo» di dignità umana: un tratto personologico, un tratto eudemonologico e un tratto deontico.
The Charter of Nizza (2000) has recalled the attention to the theme of human dignity. Although human dignity is conceived as a supreme principle in many different present constitutional systems, we cannot escape from dealing with the problem of human dignity balancing, especially in a context where, for about twenty years, Courts have been treating rights, including human dignity, as balanceable principles. After having analyzed the main problems of juridical systems referring to human dignity (chapter 1) and detailed the most important meanings and contents of the locution ‘human dignity’ in the Charter of Nice and in other normative/juridical documents and contexts (chapter 2), my Ph.D Dissertation analyzes and compares two opposite ethical-normative macro-conceptions of human dignity in their different configurations, pointing out their strengths and their weaknesses: a conception of human dignity as a supreme norm (chapter 3) and a conception of human dignity as a balanceable principle (chapter 4). My hypothesis is that not a third conception beyond a conception of human dignity as a supreme norm and a conception of human dignity as a balanceable principle, but a particular configuration of the first one – a conception of human dignity as a supreme norm of «minimum» content – provides the better ethical-normative human dignity explanation theory, in and for a juridical system. I do not intend to provide a justification of human dignity as a supreme norm of «minimum» content; nevertheless I point out that such a conception allows to overcome weaknesses and to integrate strengths both of a conception of human dignity as a supreme norm on one hand, and of a conception of human dignity as a balanceable principle, on the other hand (chapter 5). The «minimum» content I refer to finds its most explicit formulation in the revision and extension of the Kantian conception of human dignity carried out by the phenomenological tradition. A significant role is played by Jeanne Hersch (1919-2000), with her extension of human dignity from the protection of the person as homo noumenon to the protection of the person as the unity of homo noumenon and homo phaenomenon (1919-2000). The «minimum» content integrates the concept of human dignity with the protection of individual autonomy without reducing human dignity to this last idea. I specifically identified three traits of a possible «minimum» content of human dignity: a personological trait, an eudemonological trait and a deontic trait.

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Shariat, Sadaf. « The principle of generic consistency as the supreme principle of human rights and the interpretation of 'ordre public' and morality in EU patent law ». Thesis, Durham University, 2017. http://etheses.dur.ac.uk/11948/.

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This research explores how the Court of Justice of the European Union and European Patent Office should interpret the immorality exclusions to patentability, particularly of biotechnological inventions, through the lens of EU constitutional law. After analysing the application of previous and current balancing tests in hypothetical patent cases and historical decisions made by the organs of the European Patent Organization (EPO) and the Court of Justice of the European Union, the thesis proposes a concept-theoretic position for balancing competing rights under EU patent law. This framework is built around Alan Gewirth’s Principle of Generic Consistency (PGC). The thesis seeks to defend this framework by showing that it is not only applicable to current judicial decisions, but that it does no violence to the provisions of the European Patent Convention, the EU Biotechnology Directive and the European Convention on Human Rights, and is, indeed, applicable in any legal system committed to the universal principles of human rights. The framework is particularly useful in having the capacity to adjudicate conflicting rights. Apart from this adjudication, in line with a broad concept of morality, a co-operative model of the relationship between morality and patentability built upon the key idea that, although the two sets of values can come into conflict, they can also support each other. The thesis applies the concept-theoretic position to three separate contexts: the European patent system, the United States patent system, and on hypothetical cases which were never brought to the court. Using the ‘criterion of degree of needfulness for action’, the thesis successfully analyses balancing rights scenarios in a way which results in consistent and rational decisions.

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Lama, Gálvez Tarik. « Análisis del principio protector del trabajador en la jurisprudencia de la Corte Suprema y Tribunal Constitucional, en el lustro 2010-2015 ». Tesis, Universidad de Chile, 2016. http://repositorio.uchile.cl/handle/2250/139340.

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Memoria (licenciado en ciencias jurídicas y sociales)
El objetivo de esta investigación es analizar el principio de protección del trabajador, directriz fundante del Derecho del Trabajo, cuyo alcance y reconocimiento ha sido cuestionado por una parte de la doctrina y jurisprudencia nacional. Para ello examinaremos teóricamente qué es lo que se entiende por principio del Derecho, además de las numerosas interpretaciones que la doctrina nacional y comparada han dado al respecto. Luego estudiaremos la jurisprudencia laboral que va entre el 2010 y 2015 de los -a nuestro juicio- tribunales más importantes de Chile: Corte Suprema y Tribunal Constitucional. La elección de dicho lustro no es al azar, en el podremos distinguir marcados cambios en la forma de realizar la exegesis, restringiendo o ampliando la aplicabilidad del principio. Terminamos concluyendo que el principio de protección del trabajador, se encuentra garantizado constitucionalmente en el artículo 19 N° 16, el cual es complementado con la cláusula de apertura del artículo 5° inciso 2° de la Carta Fundamental, la cual obliga al Estado de Chile, respetar y promover los derechos esenciales de la persona humana, que se encuentren consagrados en tratados internacionales, ratificados por Chile y que se encuentren vigentes

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Marczuk, Scott L. « The use of "salus animarum est suprema lex" as a principle for the interpretation of canon law ». Theological Research Exchange Network (TREN), 2005. http://www.tren.com.

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Xavier, Marina Corrêa. « O Supremo Tribunal Federal e os limites à interpretação conforme a constituição ». Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/2/2134/tde-06022014-112744/.

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A presente dissertação dedica-se ao estudo da relação entre a teoria e a prática do Supremo Tribunal Federal no que diz respeito aos limites da interpretação conforme a Constituição. A partir do confronto entre as principais lições doutrinárias sobre o tema e os acórdãos proferidos pela Corte nos processos do controle abstrato de constitucionalidade, verifica-se que os limites reconhecidos pela doutrina e pelo Tribunal não são obedecidos em muitos dos precedentes, casos nos quais tem-se a utilização da interpretação conforme como mecanismo de correção e integração judicial do direito. Nesse cenário, busca-se averiguar a legitimidade de tal conduta pelo aplicador do direito. Chega-se, assim, a conclusão de que, nos casos em que o Supremo Tribunal Federal se vê diante de hipóteses em que há lacuna ou antinomia que não podem ser resolvidas pela interpretação conforme em sua função de decisão, o princípio da inafastabilidade da jurisdição impõe a aplicação da integração conforme a Constituição, desde que ela não esteja vedada tácita ou expressamente pelo ordenamento e que a decisão que a determine esteja fundamentada.
This study tries to understand the relationship between theory and practice regarding the limits of the interpretation according to the Constitution. Confronting the most common jurisprudence that relates to the topic and the decisions that the Supreme Court emitted in the cases of abstract judicial review, it becomes clear that the before mentioned limits of the interpretation according to the Constitution aren\'t respected by the decisions of the Court and that the technique is used as a mechanism of correction and integrity of the law. In this scenario, this study tries to reveal the legitimacy of the decisions the Supreme Court took on this basis. The conclusion one has arrived at states that in the cases in which the Supreme Court confronts itself with antinomy or law blanks that can\'t be resolved by regular interpretation, the non liquet principle forces the Court to correct or to integrate the law, as long as: 1) it isn\'t expressly or implicitly forbidden by the constitutional text; and 2) the decision is thoroughly motivated.

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Ximenes, Rachel Leticia Curcio. « O princípio da proporcionalidade e o Direito Constitucional ». Pontifícia Universidade Católica de São Paulo, 2014. https://tede2.pucsp.br/handle/handle/6528.

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This dissertation in inserted in a controversy around rationality in frames developed to deal with the application of legal principals proportionality. As a first approach, proportionality is a possible manner by which the applicant interpreter in legal rights solves conflicts among legal principals by deciding which one of them will have precedence upon one another regarding phatic circumstances e legal ones in a concrete case. Proportionality is not unanimity as it has its own thought, being either controversy. Differences involves since its ideal thinking in legal principals all the way to duty rules up to the form of solving conflicts among them. In these analyses, it is necessary to take into account the need of a relationship between proportionality and fundamental Law. In the development of this research it has been used compared Law aiming in demonstrating proportionality not assumed in the same examination in all nations, either when it comes to its origin and structure. It has been also used the analysis in the Supreme Court in Brazil aiming in identifying differences and the act of questioning the use of proportionality by its ministers. Thus, it has been analyzed proportionality on Legislative Parliament. Finally, such study aims in showing authors who sustain proportionality, how do they bring its contents and how it can be brought up on legal decisioning. In other words, its argumentation consists of demonstrating what the critics are all about in a subjective way and not being controlled upon fails in Law as it is possible to deconstruct legal decisions and doctrinaire opinions in a way to identify reasons why differences may enable rational control in making use of proportionality
Esta dissertação insere-se na polêmica acerca da racionalidade de uma das formas desenvolvidas para lidar com a aplicação de princípios jurídicos a proporcionalidade. Como primeira aproximação, a proporcionalidade é uma possível maneira pela qual o intérpreteaplicador do direito resolve conflitos entre princípios jurídicos, decidindo qual deles terá precedência sobre o outro diante das circunstâncias fáticas e jurídicas do caso concreto. Ocorre que a proporcionalidade não é uma unanimidade, eis que possui sua própria racionalidade, racionalidade esta controversa. As divergências envolvem desde a própria conceituação de princípios jurídicos como normas de dever-ser até a forma de resolver conflitos entre eles. Nessa análise, há que se levar em conta ainda a necessária relação entre proporcionalidade e direitos fundamentais. No desenvolvimento da pesquisa foi utilizado o direito comparado, com o objetivo de demonstrar que a proporcionalidade não assume a mesma feição em todas as nações, seja no tocante à sua origem, seja no tocante à sua estrutura. Por conseguinte foi também utilizada a análise de julgados do Supremo Tribunal Federal brasileiro, a fim de identificar as divergências e questionar o uso da proporcionalidade pelos ministros. E por fim analisou-se a proporcionalidade sob a perspectiva do Poder Legislativo. Desse modo, a dissertação busca mostrar onde os autores que criticam e sustentam a proporcionalidade divergem, e como isso pode ser trazido também para a seara da decisão judicial. Em outras palavras, seu argumento consiste na demonstração de que a crítica à proporcionalidade como forma subjetiva e não controlável de aplicação do direito falha, porque é possível desconstruir as decisões judiciais e as posições doutrinárias, de maneira a identificar as razões para as divergências e possibilitar o controle racional do uso da proporcionalidade

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ANGUIANO, AYALA DIEGO ARMANDO. « LA CORRECTA APLICACIÓN DEL PRINCIPIO DE INTERÉS SUPERIOR DEL MENOR PARA LA PREVENCIÓN DE DELITOS EN PERJUICIO DE NIÑOS, NIÑAS Y ADOLESCENTES ». Tesis de Licenciatura, Universidad Autónoma del Estado de México, 2018. http://hdl.handle.net/20.500.11799/98820.

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En la presente investigación se llevará a cabo el análisis de la correcta aplicación del Principio del Interés Superior del Menor, con la finalidad de prevenir que se sigan cometiendo delitos en su persona y evitar que se sigan violando sus derechos fundamentales establecidos tanto en la legislación nacional como en ordenamientos e instrumentos jurídicos internacionales. La presente investigación se centra en estudiar el Principio de Interés Superior del Menor, desde sus antecedentes, desentrañando sus orígenes en ordenamientos jurídicos tanto nacionales como internacionales. En este sentido, el interés superior del menor se centra en el estudio del Derecho de familia, por lo que se analizaran las condiciones bajo las cuales se encuentra el menor respecto a los derechos humanos, a fin de que el menor sea tratado con dignidad durante su desarrollo, por lo que se examinaran los derechos fundamentales con los que cuentan niñas, niños y adolescentes, como la vida, salud, integridad y educación, así como las violaciones a las que se enfrentan y generar conciencia en la exacta aplicación del principio en estudio. Por último, se llevará a cabo el análisis de un caso en concreto en el que la Suprema Corte de Justicia de la Nación en México tuvo a bien examinar mediante el juicio de amparo indirecto para determinar cuál interés tiene más valor, si los derechos de los padres a ejercer su derecho de libertad religiosa o salvaguardar la vida y salud de una menor.

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Soares, Vládia Maria de Moura. « Anencefalia e o direito à vida : a decisão do Supremo Tribunal Federal e a separação de poderes ». Pontifícia Universidade Católica de São Paulo, 2016. https://tede2.pucsp.br/handle/handle/6995.

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This study will have as its main theme the confrontation between the Principle of Human Dignity and Life person, especially when it comes to the case of anencephalic babies. Premature baby's death and the feelings arising from the act of carrying a pregnancy to term without being sure how long it will survive. The technological resources of modern medicine allow early diagnosis, this would have the right to mother therapeutic anticipation of childbirth why are wounded in their dignity to carry a baby with little survival time? The concept of human dignity is central category in the discussion of the right to life and the right to human dignity. We will review the decision of the Supreme Court in holding that the mother does have the power of decision to take or not the pregnancy to term. Can the Supreme Court rule a dilemma like that? Not only would fit the Legislature this rule? The methodology used was the bibliographical research, seeking theoretical basis for authors with knowledge and studies on this topic. The result was a better understanding and knowledge gained from research and can transcribe all material collected and transmit more information to other legal professionals
Este trabalho apresenta uma reflexão sobre a legalização da interrupção da gravidez nos casos de fetos anencéfalos. Assunto muito discutido e que teve, em abril de 2012, seu desfecho, com votação pela legalidade da interrupção da gravidez nos casos de fetos com má formação do tubo neural, caracterizada pela ausência parcial do encéfalo. Apresenta, também, de forma geral, o conceito de anencefalia, os casos em que a legislação brasileira admite a interrupção da gravidez sem que esta prática seja um ato criminoso e, ainda, explica de maneira breve a intervenção do STF, o questionamento sobre se o órgão Estatal é o adequado para legislar sobre o assunto. Embora a discussão já estivesse presente, foi com a propositura da Arguição de Descumprimento de Preceito Fundamental - ADPF n°. 54, por parte da Confederação Nacional dos Trabalhadores da Saúde (CNTS), perante o Supremo Tribunal Federal, que o assunto ganhou notoriedade nacional e foi recentemente julgado pelo Supremo Tribunal Federal - STF

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Leandro, Paulo Cesar Cavasin. « Estado democrático de direito e Poder Judiciário : As audiências públicas no Supremo Tribunal Federal e a legitimidade das decisões judiciais ». Universidade Federal de São Carlos, 2015. https://repositorio.ufscar.br/handle/ufscar/7870.

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The discussion about the institutional role of the Judiciary Branch on a Democratic Rule of Law has been running on a singular way because the global expansion of its intervention on political questions in. This scenario shows a possible paradox, whereas for the majority countries with Roman-Germanic judge tradition, the lack of representative legitimacy (by the vote) to decide about political questions for the Judiciary Branch is a reality. In Brazil, the phenomenon either appears, and it shows that much more traditional questions hasbeen discussed in the Legislature Branch seat and are taken for the STF appreciation. With this basal knowledge, , this work has two main objecitves: the first is to analyze theoretically the role of the politic evolution in the Judicial Branch, on the political organization of Rule of and the Democrat Rule Of Law paradigms, comparing what happened in Brazil and the central european countries. After that, we did a qualitative analyze about public heraings as a way of democrartic legitimation for contitucional jurisdictional activities. Starting by the theorical mark of the “Discourse Principle”, told by Habbermas, we looked for the transition of the way of the political – legal organization of the Democratic Rule of Law, both in theory and in the Brazilian case. We present the institutional role of the STF in the Brazilian Democratic Rule of Law and make a deep research about the public hearings that were within the constitutional jurisdiction. In the end, we concluded that the achievement of public hearings only make an important role in the legitimation (or validation) enforcement of the rights when they are taken on a serious way by the STF Ministers, turning possible to the people who are involved to join on the reasonable speech that gave for the judges the base for the decision.
A discussão sobre o papel institucional do Poder Judiciário no Estado democrático de direito tem se acirrado em razão da expansão global da sua intervenção em questões tipicamente políticas. Este cenário apresenta um aparente paradoxo, já que, na maioria dos países de tradição jurídica romanogermânica, falta ao Poder Judiciário a legitimação representativa (pelo voto) para decidir sobre questões com grande controvérsia moral. No Brasil, o fenômeno se repete, já que, cada vez mais, questões tradicionalmente debatidas em sede do Poder Legislativo são levadas à apreciação do STF. Nesse cenário, o presente trabalho propõe-se a um duplo objetivo, primeiro, analisar teoricamente a evolução do papel político do Poder Judiciário nos paradigmas de organização política do Estado de Direito e do Estado Democrático de Direito, comparando o que ocorre no Brasil contemporâneo com o a história dos países centrais da Europa continental. Depois, realizamos uma análise qualitativa sobre as audiências públicas como forma de legitimação democrática para a jurisdição constitucional. Partindo do marco teórico do princípio discursivo, conforme delimitado por Habermas, investigamos a transição da forma de organização político-jurídica do Estado de direito para a do Estado democrático de direito, tudo a partir de uma perspectiva teórica. Apresentamos o papel institucional atual exercido pelo STF e realizamos uma extensa pesquisa empírica sobre as audiências públicas realizadas no âmbito da jurisdição constitucional. Por fim, concluímos que a realização das audiências públicas somente exerce um papel na legitimação (e validação) da aplicação do direito quando é levada a sério pelos Ministros do STF, possibilitando a participação dos possíveis atingidos pela decisão no discurso racional que fundamenta a decisão judicial.

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Silva, Camila Chierighini Nazar Moreira de Souza e. « Reflexões sobre o princípio da legalidade tributária frente ao positivismo e ao pós-positivismo jurídicos e a jurisprudência do Supremo Tribunal Federal ». Pontifícia Universidade Católica de São Paulo, 2018. https://tede2.pucsp.br/handle/handle/21741.

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This paper deals with the importance of the principle of tax legality from the “rule of law” to the present day, especially from the philosophical conception of the referred principle under the positivism and post positivism perspectives. After the contextualization of the influence of law in the State and the importance of the principles under the Brazilian constitutional system, it is presented the “ideal state” of the principle of tax legality. The principles are the true foundation of the Brazilian tax system and the principle of tax legality has a specific role in tax matters, mainly under the Brazilian Constitution enacted in 1988. The Brazilian Constitution is extremely detailed and indicates the exact path to be taken by the State to carry out the tax activity. Along with such specific role, this paper also analyzed how the three powers of the Brazilian State coexist with the principle of tax legality and whether the Brazilian Supreme Court has ensured the proper effectiveness and concreteness of this principle
O presente trabalho trata da importância do princípio da legalidade tributária, desde o surgimento do Estado de Direito até os dias atuais, notadamente a partir da concepção jusfilosófica deste princípio sob as perspectivas positivista e pós-positivista. Com efeito, após a contextualização da importância da lei no surgimento do Estado e da importância dos princípios na ordem constitucional brasileira, que são verdadeiros alicerces do edifício jurídico, apresenta-se o “estado ideal de ser” da legalidade para o direito tributário. Em matéria tributária, o princípio da legalidade tem nuances específicas e especiais sob a égide da Constituição Federal promulgada em 1988. Sem exceção à regra, o texto constitucional é extremamente minucioso e indica o exato caminho a ser percorrido para o Estado exercer a atividade tributante. A par dessas nuances específicas e especiais, o princípio da legalidade tributária é influenciado diretamente pelos direitos fundamentais, notadamente pelos direitos à propriedade e à liberdade. Por essa razão, analisa-se de que forma os três poderes do Estado brasileiro convivem com o princípio da legalidade tributária e se o Supremo Tribunal Federal tem garantido a devida efetividade e concretude a este princípio

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Vergara, Manchego Diego Ignacio. « Recepcion jurisprudencial de la teoría de los actos propios como manifestación del principio de la buena fe procesal : análisis a propósito de su regulación expresa en la Ley 20.886 ». Tesis, Universidad de Chile, 2018. http://repositorio.uchile.cl/handle/2250/150348.

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Memoria (licenciado en ciencias jurídicas y sociales)
En el presente trabajo se analizará cómo la Corte Suprema ha desarrollado y aplicado la teoría o doctrina de los actos propios al ejercicio de actos o conductas procesales manifestadas en el contexto de un juicio, a raíz de su regulación expresa en la Ley 20.886. Para ello se realiza previamente un estudio de todos los elementos que fundan y rodean a la teoría. El trabajo comienza con una revisión general del principio de buena fe procesal con el fin de identificar los fundamentos que respaldan la existencia de la doctrina. Asimismo, se desarrolla una exposición sobre los principales aspectos teóricos de los actos propios de manera de conocer su contenido, naturaleza, requisitos y aplicación, entre otros. Finalmente, el trabajo termina con la exposición y análisis de diferentes sentencias del máximo tribunal que permiten determinar cómo ha sido la recepción de esta teoría en la jurisprudencia chilena.

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GUIMARAES, GUILHERME AVELAR. « FEDERATIVE POLITICAL AUTONOMY AND CONSTITUTIONAL JURISDICTION : THE RECENT ROLE OF THE BRAZILIAN SUPREME COURT (STF) AS THE FEDERATION´S ARBITRATOR IN LIGHT OF THE PRINCIPLE OF SUBSIDIARITY ». PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2013. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=23411@1.

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PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO
Com a engenhosa sobreposição constitucional de espaços políticos autônomos, de cidadãos comuns, num único território nacional, os Founding Fathers inauguraram o federalismo moderno. Tal revolução manifestou, em ato, a potência de uma multidão que desejou constituir novas realidades – mais comuns e plenas –, e novos modos de viver e decidir. Em sua fórmula original – de inspiração liberal, democrática, pluralista, igualitária e solidária –, o equilíbrio federativo confiou à União Federal apenas questões merecedoras de especial agilidade, unidade ou uniformidade – como, e.g., a declaração de guerra, a cunhagem de moedas, e padronização de pesos e medidas. Mantiveram-se descentralizadas todas as demais competências políticas das antigas colônias, recém-libertas. Desde então, uma tendência centralista e homogeneizadora, acentuada pelas exigências do Estado-social, desvia o federalismo da sua natureza limitadora do poder, protetora da liberdade, conciliadora de interesses gerais e específicos, e afirmativa de um locus privilegiado de cidadania. Nesta dissertação, o conflito irreconciliável entre a radicalidade inovadora do poder constituinte e as estruturas conservadoras que produz, a cada vez que altera a realidade, é o contexto em que se avalia eventual instrumentalidade da nossa jurisdição constitucional em relação a um federalismo centralizador, paternalista, quase nominal, no qual restariam aos entes subnacionais poucas e vigiadas liberdades. Nessa investigação, a recente fiscalização dos espaços políticos federativos pelo Supremo Tribunal Federal, à luz dos pressupostos teóricos, indica a posição da Corte nas disputas federativas de poder, e sua releitura, especialmente sob a perspectiva do princípio da subsidiariedade – expressão federativa das ideias de diversidade e solidariedade – revela outras possibilidades interpretativas.
With the ingenious constitutional superposition of autonomous political spaces of common citizens into a single national territory, the Founding Fathers have inaugurated the modern federalism. This revolution has expressed, in act, the power of a multitude that wished to establish new realities – more common and full – and new ways of living and making decisions. In its original formula – from a liberal, democratic, pluralistic, egalitarian and caring inspiration – the federal balance entrusted to the Federal Government only issues deserving special promptitude, unity or uniformity – e.g., the declaration of war, coinage, and the standardization of weights and measures. All other political powers of the former colonies, recently freed, remained decentralized. Since then, a centralist and homogenizing trend, accentuated by the demands of the Welfare State, diverts the federalism from its power-limiting, protector of freedom, conciliator of general and specific interests, and guarantor of a privileged locus of citizenship nature. In this dissertation, the irreconcilable conflict between the groundbreaking radical nature of the constituent power and the conservative structures it produces every time it changes the reality is the context in which it is evaluated any possible instrumentality of our constitutional jurisdiction in relation to a centralized and paternalistic, almost nominal, federalism in which only a few and monitored freedoms would remain for the subnational entities. In this investigation, the recent surveillance of federal political spaces by the Brazilian Supreme Court, in light of theoretical assumptions, indicates the position of the Court in federative disputes for power, and their rereading, especially from the perspective of the principle of subsidiarity – federative expression of the ideas of diversity and solidarity – reveals other interpretational possibilities.

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Lazo, Rodríguez Juan Jorge. « Jurisprudencia de recurso de unificación de jurisprudencia sobre responsabilidad de la empresa principal por accidente del trabajo bajo régimen de subcontratación ». Tesis, Universidad de Chile, 2016. http://repositorio.uchile.cl/handle/2250/144179.

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Tesis (Magister en Derecho del Trabajo y de la Seguridad Social)
Este trabajo analizará la jurisprudencia de unificación de la Corte Suprema relativa a la responsabilidad de la empresa principal por accidente del trabajo, bajo régimen de subcontratación. Se deberá analizar si esa jurisprudencia acoge la tesis de que en la relación que existe entre el contratista y la empresa principal esta última es garante de las obligaciones del primero o, si en realidad solo responde por sus obligaciones propias en esta materia. Además se procura determinar si frente a la controversia planteada existe una sola solución correcta, desde el punto de vista de la argumentación jurídica o, si la Corte dirime una disputa doctrinaria, entre dos lecturas argumentativamente sostenibles de las normas jurídicas en juego. Para lo anterior efectuaremos un análisis de diversas sentencias de unificación de jurisprudencia como medio de impugnación de una sentencia y su relación con la tradición jurídica chilena, lo que necesariamente nos llevará a analizar estas sentencias de unificación de jurisprudencia para determinar si la Corte acoge la tesis de que la empresa principal se constituye en garante de las obligaciones de hacer de la contratista en materia de seguridad o solo responde por sus propios actos. Si esta responsabilidad es solidaria o mancomunada. Y si la responsabilidad de la empresa principal en esta materia es de naturaleza contractual o extracontractual. Estudiar la argumentación de la jurisprudencia de unificación seleccionada, con miras a definir la función o funciones del recurso de unificación de jurisprudencia y que responsabilidad en definitiva asigna a la empresa principal en relación con un accidente del trabajo de un trabajador dependiente de una contratista o subcontratista. Centraremos nuestro análisis en sentencias pronunciadas por la Corte Suprema entre los años 2014 y 2016 , a objeto de entregar una visión lo más actualizada posible de esta materia.

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De, Wolf Michel. « Souveraineté fiscale et principe de non discrimination dans la jurisprudence de la Cour de Justice des Communautés Européennes et de la Cour Suprême des États-Unis / ». Bruxelles : Bruylant [u.a.], 2005. http://www.gbv.de/dms/spk/sbb/recht/toc/486580172.pdf.

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Portal, Frédéric. « Statistique asymptotique des processus mélangeants ». Paris 11, 1986. http://www.theses.fr/1986PA112280.

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Nous étudions les propriétés asymptotiques des processus mélangeants. Nous montrons des inégalités de moments pour des variables mélangeantes, nous démontrons aussi un principe d'invariance faible avec vitesse dans le cas de fonctions de répartitions empiriques, nous travaillons aussi sur des mesures empiriques indexées par des espaces de Sobolev et obtenons des vitesses de convergence sur le principe d'invariance faible lié. L'essentiel des applications statistiques concerne l'estimation non paramétrique. On démontre la normalité asymptotique de la déviation quadratique d'estimateurs non paramétriques et on donne la loi du supremum dans le cas de l'estimation de la densité.

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Ibarra, Erisa Marcia. « Función del recurso de unificación de jurisprudencia con ocasión de la nulidad del despido y responsabilidad de empresa principal en subcontratación ». Tesis, Universidad de Chile, 2016. http://repositorio.uchile.cl/handle/2250/144203.

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Tesis (Magister en Derecho Laboral)
Actividad formativa equivalente a Tesis (AFET)
El presente trabajo, tiene por objeto determinar cuál es la función que la Corte Suprema ha desempeñado en conocimiento del recurso de unificación de jurisprudencia, incorporado a nuestro sistema jurídico, a través de la Ley Nº 20.120, a propósito de la nulidad del despido por no pago de cotizaciones, en régimen de subcontratación, esto es, la de corregir errores en la interpretación y aplicación del derecho (casación); la de hacer justicia para un caso concreto (tercera instancia); o la de asumir una posición entre varias interpretaciones jurídicas contradictorias respecto de la misma materia (unificación de jurisprudencia). Para la consecución de dicho objetivo, fue analizada doctrina y, sentencias judiciales emanadas del Tribunal Supremo dictadas desde el año 2012 al mes de junio de 2016, que abordan la institución en estudio.

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Gustafsson, Linnéa. « Beräkning av bruttolön vid nettolöneavtal : Ska avdrag beaktas ? » Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-13979.

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För att attrahera kompetent personal till högskatteländer finns behov att kunna tillförsäkra dem en viss disponibel inkomst. Avtal om nettolön har därför blivit en vanlig företeelse vid förflyttning av personal utomlands. Arbetsgivaren betalar då den inkomstskatt som belöper på arbetstagarens ersättning. Redan 1977 fastslog Regeringsrätten att nettolön måste räknas om till ett bruttobelopp innan den kan tas upp som skattepliktig intäkt. Hur själva beräkningen ska ske har varit föremål för meningsskiljaktigheter med avseende på huruvida skattemässiga avdrag ska tas med i beräkningen av bruttolönen eller endast dras av efter det att bruttolönen fastställts. Syftet med förevarande uppsats är därför att avgöra vilken beräkningsmetod som har stöd i nu gällande svensk rätt för beräkning av bruttolön vid nettolöneavtal. I avsaknad av en direkt reglering av beräkning av bruttolön utifrån ett nettobelopp sker tolkningen av gällande rätt i stor utsträckning efter praxis och doktrin. Dock tillmäts även skatterättsliga principer en avgörande betydelse då de utgör viktiga hjälpmedel för tolkning av skatterätt. En analys av rättskällorna ger dock stöd för olika slutsatser. Ett nyligen lämnat prejudikat från Regeringsrätten anger klart att avdrag inte ska beaktas vid bruttolöneberäkningen medan skatterättsliga principer, tidigare praxis och argumentation framförd i doktrin ger för handen att avdrag ska beaktas vid beräkningen. Författaren finner att Regeringsrättens domskäl saknar rättslig grund, varför det nya prejudikatet lämnas utan hänseende. Gällande rätt ger därmed stöd för en beräkningsmetod där skattemässiga avdrag beaktas vid omräkningen av nettolön till bruttolön.
To attract competent employees to work in countries where the tax burden is heavy there is a need to ensure them a disposable income. This has resulted in a common use of net pay agreements when moving personnel abroad, whereby the employer pays the income tax on the employee’s salary. In 1977 the Supreme Administrative Court of Sweden held that a net pay has to be recalculated into a gross salary before declared as taxable income. How this calculation should be made has been subject for controversy with regard to whether tax deductions should be considered when calculating the gross salary or just be deducted when the gross salary has been determined. The purpose of this thesis is to determine the method of calculation that is in accordance with Swedish law when calculating gross salary from a net pay agreement. Due to the lack of legislation that directly regulates calculation of gross salary from a net amount the interpretation of Swedish law to a large extent constitutes of guidance from case law and legal literature. Furthermore, fiscal principles are of great importance since they are fundamental for the interpretation of tax law. An analysis of the sources of law results in a finding of support for different conclusions. A recently pronounced precedent clearly states that tax deductions shall not be considered when calculating gross salary, while the fiscal principles, previous case law and arguments presented in legal literature support a method where tax deductions are taken into account. The author finds the Supreme Administrative Court´s grounds for the judgment to lack of legal basis; thus the precedent is disregarded. Therefore, a method where tax deductions are considered when recalculating a net pay into a gross salary is in accordance with Swedish law.

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Shi, Yang. « La réglementation des contrats internationaux en Chine ». Thesis, Paris 1, 2014. http://www.theses.fr/2014PA010308.

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Les relations commerciales avec la Chine s’intensifiant, la conclusion de contrats internationaux est de plus en plus fréquente pour les opérateurs économiques étrangers et chinois. En vertu du principe de la liberté contractuelle, les parties à un contrat international peuvent choisir une loi applicable à leur contrat afin de bénéficier de plus de souplesse, de sécurité juridique ou de neutralité. Cette étude basée notamment sur les actualités juridiques chinoises a pour objectif de donner une référence pratique sur la réglementation des contrats internationaux en Chine à travers la présentation des principes généraux du contrat international chinois, la conclusion, l’exécution et les difficultés d’application des contrats internationaux. Il y est aussi analysé l’application de la Convention des Nations Unies sur les contrats de vente internationale de marchandises, ainsi que certains cas de refus de reconnaissance et d’exécution de sentences étrangères en Chine. En traitant exclusivement des contrats internationaux en matière de commerce international, cette étude pourra offrir aux investisseurs étrangers désirant investir en Chine une vision relativement complète sur l’actualité de la réglementation des contrats internationaux en Chine et ainsi permettre aux parties de bien choisir la loi qui devra régir leurs rapports contractuels envisagés afin de réaliser leurs intérêts et d’éviter les mauvaises surprises liées à la méconnaissance des lois et des règlements chinois en vigueur
China’s economy has grown significantly during the past thirty years under a policy of socialist market economy. For the purposes of international trade, Chinese international contract law makes reference to western law, while maintaining distinctive features stemming from political influence and Chinese culture. As trade relations with China intensify, foreign and Chinese economic entities are entering into an increasing number of international contracts. In accordance with the principle of contractual freedom, parties to an international contract may choose which law will govern their contract, so as to enjoy a greater degree of flexibility, legal safety or neutrality. This study, based mainly on Chinese legal developments, aims to provide a practical reference on the regulation of international contracts in China by presenting the general principles of international Chinese contracts, and the negotiation and execution of international contracts, as well as difficulties related to their application. It also analyses the manner in which the United Nations Convention applies to international sale of goods contracts, as well as certain cases of refusal to recognize and enforce foreign arbitral awards in China. By dealing exclusively with international contracts related to international trade, this study will provide foreign investors wishing to invest in China with a comprehensive picture of the current regulation of international contracts in China and will allow the parties to choose which law to govern their contractual relationships in order to achieve their objectives and avoid any unpleasant surprises resulting from their lack of awareness of current Chinese laws and regulations

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Clément, Daniel. « Citizens United : - en strid mellan yttrandefrihet och politisk jämlikhet ? » Thesis, Linnéuniversitetet, Institutionen för statsvetenskap (ST), 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-43901.

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Modern democracies rest on a foundation of values essential to their prosperity. Two of those values are freedom of speech and political equality. To many, these values appear to coexist effortlessly. However, what this thesis aims to expose are some of the problems that quickly arise when attempts to interpret the values fail. The thesis investigates a specific US Supreme Court ruling called Citizens United. The ruling enabled corporations and unions to use their own treasuries for unlimited independent political expenditures. Previous laws that prohibited such corporate and union expenditures were deemed unconstitutional by the Supreme Court for violating the First Amendment’s right to freedom of speech. The ruling also paved the way for another court ruling in the US called SpeechNow.org. Facilitated by the two court rulings the so called Super PACs and 501(c)(4) organizations could receive and spend unlimited money to expressly support or oppose political candidates and parties in American elections. With an analytical framework consisting of John Rawls’s theories the Veil of Ignorance and the Difference Principle a conclusion concerning Citizens United’s righteousness can be made. The thesis concludes that the Supreme Court based its ruling on a misinterpretation of the value of freedom of speech and that Citizens United resulted in greater political inequality in the US.

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Andersson, Martin, et Andreas Malm. « Kvittningsrätten inom fållan : En analys av reglernas förenlighet med den skatterättsliga neutralitetsprincipen ». Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-26855.

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Den 1 juli 2013 meddelade Högsta förvaltningsdomstolen (HFD) beslut i ett mål gällande kvittningsrätten för kapitalvinster och kapitalförluster på delägarrätter. Frågan som be-handlades i målet var om aktiebolaget hade rätt att kvitta sina kapitalförluster mot kapital-vinsterna som uppkommit i den utländska delägarbeskattade juridiska personen. HFD beslutade att neka aktiebolaget möjligheten till kvittning på grund av att lagstöd saknades. Denna bedömning väcker frågor, då aktiebolag som väljer att placera delägarrätter i del-ägarbeskattade juridiska personer får en mindre utsträckt kvittningsrätt vid jämförelse om delägarrätterna hade placerats direkt i aktiebolaget. Vid närmare granskning av kvittnings-möjligheterna kan det konstateras att även kvittningsrätten för kapitalförluster (inte bara kapitalvinster) på delägarrätter i delägarbeskattade juridiska personer är begränsade, vid jämförelse om motsvarande kapitalförluster hade uppkommit direkt i aktiebolaget. Be-gränsningarna för kapitalförlusterna på delägarrätter i delägarbeskattade juridiska perso-ner innebär att kapitalförlusten ska kvoteras till 70 % innan kvittning kan ske, vilket inte är ett krav om kapitalförlusten hade uppkommit direkt i aktiebolaget. Vidare finns varken en sparanderegel eller en koncernkvittningsregel att tillgå i 48 kap. 27 § IL, vilket finns om kapitalförlusten hade uppkommit direkt i aktiebolaget enligt 48 kap. 26 § IL. Frågan som uppkommer är hur dessa begränsningar står i förhållande till den skatterätts-liga neutralitetsprincipen, där den skattskyldiges val ska styras i minsta möjliga utsträck-ning av skattesystemet. Avsteg från denna princip kan göras i syfte att motverka oönskad skatteplanering. Av en samlad bedömning anser skribenterna att samtliga begränsningar av kvittningsrätten för delägarrätter ägda via delägarbeskattade juridiska personer är oför-enliga med neutralitetsprincipen. Detta grundar skribenterna på att aktiebolag som väljer att placera delägarrätter via delägarbeskattade juridiska personer missgynnas ur ett skatte-mässigt perspektiv, vid jämförelse om delägarrätterna hade placerats direkt i aktiebolaget. iii En av de motiveringar som har anförts av lagstiftaren har varit att motverka oönskad skatteplanering. Denna motivering anser skribenterna inte vara hållbar för att rättfärdiga dessa begränsningar. Reglerna borde därmed ändras så att kvittningsmöjligheten på delä-garrätter ägda via delägarbeskattade juridiska personer blir lika omfattande som om delä-garrätterna hade ägts direkt av aktiebolaget. Den framtida existensen av kvittningsrätten på delägarrätter har diskuterats av lagstiftaren och det återstår att se ifall den kommer att avskaffas eller inte.
July 1, 2013, the Supreme Administrative Court (SAC) announced a decision in a case concerning the right to set off of capital gains and losses on securities. The question that was raised in the case was whether the Swedish company had the right to set off their capital losses against capital gains arisen in the foreign part-owner taxable legal person. SAC decided to deny the company the right to set off due to lack of legal support. This decision raises questions, because companies that chooses to place securities in part-owner taxable legal persons gets less extended rights to set off, in comparison to if the securities had been placed directly in the Swedish company. By a closer examination of the possibilities to set off, it can be concluded that the right to set off of capital losses (not just capital gains) on securities in part-owner taxable legal persons are limited, in comparison to if the corresponding capital losses incurred directly in the Swedish com-pany. The limitations of capital losses on securities in part-owner taxable legal persons means that the capital losses should be subject to a quota of 70 % before set off can occur, which is not a requirement when capital losses incurred directly in the Swedish company. Furthermore, there is neither a carry forward rule nor an intra-group set off rule in Chap-ter 48. 27 § Swedish Income Tax Act (SITA), which exists if the capital losses incurred directly in the company according to Chapter 48. 26 § SITA. The question that arises is how these limitations stand in relation to the principle of neutrality where the taxpayer's choices should be controlled as little as possible by the legal tax system. Derogations from this principle can be made in order to coun-teract undesirable tax planning. By an overall assessment the writers consider that all limitations to set off of secu-rities owned via part-owner taxable legal persons are incompatible with the principle v of neutrality. The reason for this opinion is that a company who chooses to place securities via part-owner taxable legal persons is affected adversely from a tax per-spective in comparison to if the securities were owned directly by the Swedish com-pany itself. According to the writers, there is no sustainable justification for these limitations. The rules should therefore be amended so that the set off possibilities on securities owned via part-owner taxable legal persons should be as extensive as if the securities were owned directly by the Swedish company. The future existence of the set-off right on securities has been discussed by the legislature and the future will tell if it will be abolished or not.

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CARTABIA, Marta. « Principi supremi dell'ordinamento costituzionale e integrazione Europea ». Doctoral thesis, 1993. http://hdl.handle.net/1814/4591.

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Defence date: 19 February 1993
Examining board: Prof. Antonio Baldassarre ; Prof. Paolo Caretti ; Prof. Renaud Dehousse ; Prof. Bruno de Witte (supervisor) ; Prof. Valerio Onida ; Prof. Federico Sorrentino
PDF of thesis uploaded from the Library digitised archive of EUI PhD theses completed between 2013 and 2017

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Apóstolo, Maria Francisca Algarvio. « O supremo interesse da criança migrante no sistema adotivo inglês à luz dos principais instrumentos internacionais de proteção dos direitos da criança ». Master's thesis, 2019. http://hdl.handle.net/10451/40791.

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Através de algumas notícias trazidas a público por jornalistas portugueses, foi-nos possível ficar conscientes de um problema que brota no território inglês (e também português e italiano) relativamente às crianças: afinal, e apesar daquilo que é o entendimento natural sobre a matéria, separar uma criança dos seus progenitores, através do conceito do superior interesse da criança, parece ser uma missão fácil de cumprir. Com o recurso à revisão da literatura, bibliográfica e documental, tentámos perceber até que ponto o conceito de superior interesse da criança, pode tornar-se desumano, separando um pai/mãe de um filho, apenas porque alguém lança uma suspeita sobre aquela família. Ainda para mais quando consideramos famílias em situações tendencialmente mais frágeis, como o caso de famílias imigrantes. Dar uma resposta profunda sobre o conceito de superior interesse da criança aplicado à problemática da adoção não se verificou ser uma tarefa fácil, mas na nossa ótica, se conjugarmos os vários direitos que foram elencados nesta investigação com os elementos propostos pelo Comité dos Direitos das Crianças no General Comment No. 14 e ainda o aspeto cultural, conseguimos, com aqueles guias, chegar à resposta mais justa para cada caso concreto. Além disso com esta investigação tentámos trazer uma nova visão para a problemática, levantando uma questão nova: até que ponto uma atuação vincada dos Estados na retirada de crianças aos seus progenitores não poderá traduzir-se no potenciamento de tráfico de crianças? Focámos a nossa atenção no caso inglês, fazendo uma análise pormenorizada de como o instituto da retirada de crianças e adoção ali se desenvolve, para responder a esta questão. Na nossa perspetiva, fazendo uma determinada leitura e compreensão dos elementos que constituem o tráfico de seres humanos, mais precisamente de crianças, podemos chegar a uma resposta afirmativa, acreditando que a atuação de alguns Estados pode potenciar esta gravíssima violação dos Direitos Humanos.
Through news brought to the public by some portuguese journalists, it was possible for us to become aware of a problem that arose in the English territory (and also Portuguese and Italian) in relation to children: after all, and despite what is the natural understanding of the subject, to separate a child from their parents, through the concept of the best interest of the child, seems to be an easy task to fulfil. With the use of literature, bibliographical and documentary revision, we have tried to understand to what extent the concept of the child’s best interest can become inhuman, separating a parent from a child, just because someone raises suspicion about that family. Even more when we consider families in more fragile situations, tendentially, as in the case of immigrants families. Providing a deep answer on the concept of the best interest of the child applied to the problem of adoption was not an easy task, but in our view, if we combine the various rights that were listed in this investigation with the elements proposed by the Committee on the Rights of the Children in General Comment No. 14 and the cultural aspect, we managed, with those guides, to arrive at a most fair answer for each specific case. In addition, with this research, we have tried to bring a new vision to the problem, raising a new question: to what extent can a state’s strong action on the withdrawal of children from their parents not be able to translate into child trafficking? We have focused our attention on the english case, giving a detailed analysis of how the institute of child withdrawal and adoption develops there to answer this question. In our perspective, by making a certain reading and understanding of the elements that constitute trafficking in human beings, more precisely children, we can arrive at an affirmative answer, believing that the actions of some states can enhance this serious breach of Human Rights.

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FERRARI, FABIO. « Principio pattizio e rigidità costituzionale : dalle Chartes francesi alla realtà sovranazionale ». Doctoral thesis, 2016. http://hdl.handle.net/11562/938462.

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La tesi tenta di approcciare il concetto di rigidità costituzionale dalla prospettiva delle fonti pattizie: particolare attenzione è posta ad alcune esperienze costituzionali del diciannovesimo secolo, quali le Chartes francesi del 1814 e del 1830 e lo Statuto albertino; successivamente, l'analisi investe l'attuale scenario internazionale. L'obiettivo è provare a distinguere il concetto teorico di rigidità costituzionale dalle diverse modalità con le quali esso è garantito.
This PhD dissertation attempts to approach the concept of constitutional rigidity from the specific point of view of conventional sources: particular attention is devoted to the constitutionalism of the 19th Century, mainly to Statuto albertino and French Chartes of 1814 and 1830: thereafter, the analysis concerned the current international scenario. The purpose is to separate the theoretical concept of constitutional rigidity from the ways in which it is concretely guaranteed.

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CHEN, SHAN-CHENG, et 陳山正. « The Boundary between Substantive Taxation Principle and Taxation Legalism –an Analysis Based on the Judgment of Supreme Administrative Court under 102th Year Pan-00824 ». Thesis, 2019. http://ndltd.ncl.edu.tw/handle/z799xs.

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碩士
南臺科技大學
財經法律研究所
107
Based on the judgment of Supreme Administrative Court under 102th Year Pan-00824 , this paper discusses the disputes from the taxation of other-interest-oriented stock trust, including the application limits of the substantive taxation principle , the requirements for taxation power of legalism of taxation , the legitimacy of the Ministry of Finance's interpretation letter, the changes of interpretation letter opinions on tax burden effect, the prohibition of repeated taxation of income tax and gift tax, the principle of non-retroactivity of unfavorable benefits and the prevalence of "ten thousand year tax receipt". The theory foundation of this paper is based on the origin and development of the principle of substantive taxation, whilst reviewing the development process of the principle of substantive taxation in Taiwan and several important explanations of J.Y. Interpretation about the principle of substantive taxation. It also introduces the principle of tax fairness and the principle of ability to pay. Finally, it focuses on the application of the principle of substantive taxation and elaborates on the adjustment of tax avoidance. In the part of legalism of taxation, starting with the introduction of its meaning and content, the paper gradually explores the relationship between substantive taxation principle and legalism of taxation, and further analyses the content of legalism of taxation embodied in Article 11-3 of the Tax Collection Law, among which the impact of statutory orders and administrative rules on taxation obligations is particularly considered. Finally, this paper addresses the problems derive from the taxation of other-interest-oriented stock trust in order to find out the crux of the problems and possible solutions, and provides suggestions on the future amendment of the trust tax law in Taiwan, the promotion of the professional ability of judges in finance and taxation in order to establish the tax professional court and the possibility of establishing the tax reconciliation system in Taiwan. With the goal of tax justice, this paper carefully concluded suggestion that should be helpful for the future establishment on the equitable boundary between substantial taxation principle and taxation legalism with the aim to further protect taxpayer rights.

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Pellegrini, Daniele. « I controlimiti alla primauté del diritto dell'UE nel dialogo fra le Corti d'Europa ». Doctoral thesis, 2020. http://hdl.handle.net/2158/1191293.

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La ricerca analizza la teoria dei «controlimiti» al primato del diritto dell’Unione europea alla luce delle evoluzioni che hanno caratterizzato il quadro normativo e giurisprudenziale comunitario negli ultimi decenni. L'obiettivo principale del lavoro è quello di verificare criticamente «se» ed «in quale misura» il sistema di cooperazione giudiziaria basato sul meccanismo del rinvio pregiudiziale ex art. 267 TFUE possa consentire una rilettura del sindacato elaborato dal Giudice delle leggi e, più in generale, agevolare la composizione dei conflitti interordinamentali.

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Martinec, Tomáš. « Otázka rasy v judikatuře Nejvyššího soudu USA : vývoj interpretace principu rovnoprávné ochrany ». Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-336435.

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This thesis entitled The Issue of Race in the Jurisprudence of the Supreme Court of the United States: The Evolving Interpretation of the Equal Protection Clause analyses the jurisprudence of the Supreme Court of the United States concerning Equal Protection Clause of the Fourteenth Amendment to the Constitution of the United States, in particular the following decisions: Plessy v. Ferguson, Sweatt v. Painter, Brown v. Board of Education, Topeka, Regents of the University of California v. Bakke, Grutter v. Bollinger, Gratz v. Bollinger, Fisher v. University of Texas and Schuette v. Coalition to Defend Affirmative Action. The analysis of the above- mentioned decisions illustrates the evolution of the philosophical background of the Supreme Court. After the Second World War, the natural-law legal philosophy began influencing the Justices and slightly overshadowed the positive-law current that was predominant in the pre- War era, in particular in the 19th century. This new philosophical background of the High Court help to constitutionally entrench the affirmative action policies by Justice Powell's opinion in Bakke and particularly by Grutter. However, the natural-law current has never become as dominant as the positive-law one in the 19th century, and as shown in Grutter's companion case of Gratz...

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NANIA, FEDERICO. « I diritti fondamentali nel costituzionalismo britannico tra common law e principi europei ». Doctoral thesis, 2018. http://hdl.handle.net/11573/1204133.

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La tesi di dottorato affronta anzitutto - attraverso un'analisi di carattere storico della vicenda inglese di common law - la questione dei tratti specifici che hanno caratterizzato la concezione dei diritti fondamentali nell'esperienza del Regno Unito nonché la loro applicazione ad opera delle corti. La parte centrale del lavoro riguarda l'influenza che su tale assetto costituzionale ha esercitato il processo di integrazione sovranazionale, con particolare riferimento alla incorporazione della Convenzione Europea dei Diritti dell'Uomo nell'ordinamento nazionale attraverso lo Human Rights Act (HRA). Il tema della relazione tra tradizione di common law e principi europei viene svolto esaminando la giurisprudenza della Corte Europea riguardante il Regno Unito e l'applicazione nelle fattispecie della nozione del margine di apprezzamento. Si esamina altresì l'applicazione da parte delle corti domestiche delle regole dello Human Rights Act con particolare riferimento alla regolala del "taking into account". Particolare attenzione è dedicata altresì alla disposizione della sezione 4 dello HRA che introduce lo strumento della "declaration of incompatibility". Si da conto del dibattito scientifico in ordine al rafforzamento che tali strumenti decisionali avrebbero determinato sul ruolo dei giudici nell'ambito della tutela dei dritti a discapito dello stesso postulato fondamentale della sovereignty of parliament. In questo contesto si inserisce l'istituzione della Uk Supreme Court che - anche in forza delle innovazioni normative volte a sancire l'indipendenza dal potere legislativo- ha portato ad un progressivo accostamento dell'ordinamento inglese agli ordinamenti a costituzione scritta. Si evidenzia infine, con riferimento alla più recente giurisprudenza della Supreme Court, il perdurante attaccamento dei giudici inglesi ai principi di common law in materia di diritti fondamentali che in qualche caso sostituiscono il richiamo ai principi di matrice convenzionale convenzionali.
This ph.D dissertation stresses the consequences of the incorporation of the ECHR into Uk law effected by the Human Rights Act (HRA). The first part of the research concern with the historical development of british common law relating protection of the liberties and rights until the conceptualization of the rule of law principle and the differences with continental tradition. The second part consider the subscription of the European Convention on Human rights by the Uk and the debate about the incorporation from the first proposal until the approval of the HRA 1998. Therefore, the aim of the research is to determine if the incorporation realizes a homogenization between english constitutional system and european constitutional tradition, with special attention to the traditional features of british common law tradition as the rule of law and the sovereignty of Parliament. The relationship between common law and european principles is also examined through the decisions of the European Court relating the UK and the application of the Human Rights Act by english courts. Especially the relationship between European Court and english courts is taken into consideration due to the application of section 2 HRA, which establishes the duty to “take into account” the decisions of the European Court when a convention right is concerned. The focus is then on section 4 which introduces a mechanism similar to a constitutional review of legislation (the declaration of incompatibility) which gives courts the power to declare the incompatibility between a statute or an act of parliament and a right protected by the Convention. Also the institution of the Uk Supreme Court seems to lead to a convergence with written constitution countries. Though the incorporation had a very important impact on the british constitution, the most important cases decided by the Uk Supreme Court show that common law is still the preferred instrument used by the courts.

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Joanette-Laflamme, Andréane. « La puissance des faits qui sont tus : la Cour suprême du Canada et l'expulsion vers la torture ». Thèse, 2009. http://hdl.handle.net/1866/3986.

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Dans Suresh c. Canada (Ministre de la Citoyenneté et de l'Immigration) (2002), la Cour suprême du Canada en vient à la conclusion que les principes de justice fondamentale prévus à l'm1icle 7 de la Charte canadienne des droits et libertés autorisent, dans des circonstances exceptionnelles, l'expulsion d'une personne vers la torture. La Cour nous indique que l'identification des principes de justice fondamentale doit se fonder sur une démarche contextuelle et sur un consensus dans la société canadienne. Le fondement factuel dans le raisonnement de la Cour est pourtant inexistant. Elle ne traite ni du contexte en matière d'immigration, ni du contexte en matière de sécurité nationale entourant cette décision. La Cour prescrit un haut degré de retenue pour le contrôle judiciaire de la décision du Ministre de la Citoyenneté et de l'Immigration d'expulser une personne vers la torture. Cette retenue explique en partie le traitement déficient des faits. La Cour conclut qu'il y aurait un consensus dans la société canadienne sur le principe de justice fondamentale qui autorise l'expulsion d'une personne vers la torture sans fournir la preuve de ce fait social. L'absence de traitement des faits et de la preuve affecte la légitimité – la force persuasive - de la décision de la Cour suprême dans Suresh.
In Suresh v. Canada (Minister of Citizenship and Immigration) (2002), the Supreme Court of Canada concludes that the principles of fundamental justice in section 7 of the Canadian Charter of Rights and Freedom allow, in exceptional circumstances, to deport a person facing a risk of torture. The Court writes that principles of fundamental justice must be determined by a contextual approach and based on a significant societal consensus. There is however no factual basis in the Court's reasoning. There is no discussion of the immigration context or the national security context surrounding this decision. The Court chooses a highly deferencial standard of review for the judicial review in administrative law of the Citizenship and Immigration Minister's decision to deport a person facing a risk of torture. This choice partly explains the deficient treatment of facts in the Court's decision. The Court concludes that there is a societal consensus on the principles of fundamental justice allowing deportation of a person facing a risk of torture without providing any evidence of this societal facto The absence of a proper examination of the facts and the evidence at the basis of conclusions in Suresh, reduces the legitimacy – the persuasiveness – of the Court's decision.

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Zwierz, Marta. « Zakaz ne bis in idem w prawie administracyjnym ». Doctoral thesis, 2020. https://depotuw.ceon.pl/handle/item/3660.

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Przedmiotem rozprawy doktorskiej jest zakaz ne bis in idem w prawie administracyj-nym. Autor zakłada, że zakaz ne bis in idem nie dotyczy już wyłącznie norm prawa karnego, ale ma charakter dyrektywy ogólnosystemowej, a więc posiadającej w pewnym sensie znacze-nie także z punktu widzenia norm prawa administracyjnego. Sama rozprawa doktorska składa się z pięciu rozdziałów poprzedzonych uwagami wstępnymi i zakończonych wnioskami. Autor stosuje formalno-dogmatyczną metodę badawczą. W pierwszym rozdziale rozważa poszczególne aspekty obowiązywania zakazu ne bis in idem w prawie karnym. Autor udowadnia również, że za sprawą norm prawa międzynarodo-wego doszło do uwolnienia zakazu ne bis in idem spod reżimu prawa karnego. W drugim rozdziale zwraca uwagę na specyficzną konstrukcję zakazu ne bis in idem jako zasady konstytucyjnej. W tym ujęciu autor stara się określić, czy posiada on charakter wiążący ustawodawcę i organy stosujące prawo. Istotne znaczenie z punktu widzenia autora ma także określenie, czy zakaz ne bis in idem wpisuje się do kręgu publicznych praw podmio-towych, czy w dalszym ciągu jest jedynie uzasadnionym oczekiwaniem obywateli. Autor zwraca uwagę na wyraźny podział materii prawnej w obszarze stosowania zakazu ne bis in idem na poziomie konstytucyjnym na dwie sfery: karania i sankcjonowania. Punktem wyjścia dla rozważań prowadzonych w trzecim rozdziale jest uznanie, iż na zakres obowiązywania zakazu ne bis in idem w prawie administracyjnym wpływa orzecznic-two Trybunału Konstytucyjnego. Autor podejmuje się zatem ustalenia za sprawą jakich rodza-jów sankcji administracyjnych obywatele mogą domagać się ochrony prawnej. W czwartym rozdziale zwraca uwagę na to, że w obszarze prawa materialnego walor ochronny zakazu ne bis in idem ogranicza się wyłącznie do niektórych z wielu możliwych wa-riantów zbiegu sankcji prawnych. Autor stoi na straży przekonania, zgodnie z którym zakres obowiązywania zakazu ne bis in idem znajduje swoje uzasadnienie w aksjologii prawa admini-stracyjnego. Wskazuje zatem na granicę wyznaczoną przez ustawodawcę pomiędzy typowymi środkami policji administracyjnej a środkami przymusu administracyjnego i sankcjami praw-nymi polegającymi na pozbawieniu lub ograniczeniu określonych kategorii uprawnień. Rozwa-ża zarazem jej zgodność w świetle klauzuli interesu publicznego oraz konstytucyjnego wymo-gu proporcjonalności reakcji prawnej na naruszenie obowiązku prawnego. Piąty rozdział dotyczy proceduralnego aspektu zakazu ne bis in idem w prawie admini-stracyjnym. Autor zakłada, że w tym ujęciu jest on ściśle powiązany z przesłanką procesową res iudicata. Zmierza zatem do wykazania, że ma on znaczenie nie tylko na etapie postępowa-nia sądowoadministracyjnego, ale urzeczywistnia ideę niesioną za pomocą zakazu ne bis in idem już na drodze ogólnego postępowania administracyjnego. W tym rozdziale autor stara się dodatkowo udzielić odpowiedzi na pytanie, czy instytucja zagadnienia wstępnego i Rozstrzy-gnięcia tymczasowe mają istotne znaczenie z punktu widzenia zakazu ne bis in idem.
The subject of the doctoral dissertation is the prohibition of ne bis in idem in adminis-trative law. The author assumes that the prohibition of ne bis in idem no longer concerns only criminal law standards, but that it is a system-wide directive which is, in some sense, also rele-vant from the point of view of the rules of administrative law. The doctoral disservice itself consists of five chapters preceded by preliminary observations and completed proposals. The author applies a formal-dogmatic test method. The first chapter examines the various aspects of the prohibition of ne bis in idem in criminal law. The author also proves that the prohibition of ne bis in idem from the criminal law regime has been liberated by the rules of international law. The second chapter draws attention to the specific design of the prohibition of ne bis in idem as a constitutional principle. In this regard, the author seeks to determine whether it is binding on the legislator and the authorities applying the law. It is also important for the au-thor to determine whether the prohibition of ne bis in idem forms part of the public subjective rights, or remains merely a legitimate expectation of citizens. The author draws attention to the clear breakdown of the legal matter in the area of application of the ne bis in idem prohibition at constitutional level into two spheres: punishment and sanctioning. The starting point for the considerations in the third chapter is that the case-law of the Constitutional Tribunal affects the scope of the ne bis in idem prohibition in administrative law. The author therefore undertakes to determine by which types of administrative sanctions citizens can claim legal protection. In the fourth chapter, it draws attention to the fact that, in the area of substantive law, the prohibition of ne bis in idem is limited to some of the many possible options of overlap-ping of legal sanctions. The author guards the conviction that the scope of the prohibition of ne bis in idem is justified in the axiology of administrative law. It therefore points to the bor-der set by the legislator between the typical measures of the administrative police and the means of administrative coerction and the legal sanctions of depriving or restricting certain categories of allowances. It also considers its compatibility in the light of the public interest clause and the constitutional requirement of proportionality of the legal response to breach of legal obligation. The fifth chapter concerns the procedural aspect of the prohibition of ne bis in idem in administrative law. The author assumes that in this regard it is closely linked to the procedural premise of res iudicata. It seeks, therefore, to demonstrate that it is relevant not only at the stage of the judicial procedure, but that it materialates the idea pursued by the prohibition of ne bis in idem by means of a general administrative procedure. In this chapter, the author seeks to further answer the question of whether the institution of preliminary issues and provi-sional decisions are of significant importance from the point of view of the prohibition of ne bis in idem.

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Thèses sur le sujet « Supremo principio »

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