scholarly journals A repercussão geral no recurso extraordinário e seu impacto na seara tributária / The overall impact on the extraordinary appeal and its impact on tax field

2018 ◽  
Vol 46 (2) ◽  
Author(s):  
Sebastião Sergio da Silveira ◽  
Alcides Belfort da Silva
Keyword(s):  
Supreme Court ◽  
Point Of View ◽  
Constitutional Amendment ◽  
Economic Point ◽  
The North ◽  
The Supreme Court ◽  
American Law ◽  
The Subject ◽  
Speedy Trial ◽  
The Impact

Resumo: O presente trabalho tem por objetivo analisar o impacto do filtro processual instituído pela Emenda Constitucional nº 45, qual seja, a repercussão geral no recurso extraordinário e o seu propósito de celeridade processual junto ao Supremo Tribunal Federal. Trata-se de um requisito de admissibilidade do recurso extraordinário, que foi inspirado no direito norte-americano e tem como principal objetivo solucionar a crise vivenciada pela Suprema Corte. Para a verificação da repercussão geral deverá ser levada em consideração a existência, ou não, de questões relevantes do ponto de vista econômico, político, social, ou jurídico, que ultrapassem os interesses subjetivos da causa (CPC, §1º do art. 543-A), atual redação dada pelo NCPC nos termos do artigo 1.035. É justamente neste ponto a pertinência que guarda com o Direito Tributário, vez que tal ramo (ou setor, como preferem outros) impacta na vida do cidadão de maneira incisiva. Assim, a maioria das causas tributárias, devido ao seu impacto social e jurídico, desembocam no Supremo Tribunal Federal, sendo que a Corte é responsável por delimitar o tema da forma mais consentânea possível.Abstract: This study aims to analyze the impact of procedural filter established by Constitutional Amendment 45, which is the general impact on the extraordinary appeal and its aimed speedy trial by the Supreme Court. This is an extraordinary appeal admissibility requirement, which was inspired by the North American law and aims to resolve the crisis experienced by the Supreme Court. To check the general defense must take into account the existence or not of relevant issues from the economic point of view, political, social, or legal, exceeding the subjective interests of the cause. It is precisely at this point that the relevance guard with the Tax Law, since this branch (or sector, as they prefer other) impacts the life of incisively citizen. Thus, most of the tax claims, due to their social and legal impact, leading into the Supreme Court, and the Court is responsible for defining the subject of more consistent as possible.

Some New Emphases in Extradition Case Law

1981 ◽  
Vol 16 (2) ◽  
pp. 204-224 ◽  
Author(s):  
S.Z. Feller
Keyword(s):  
Supreme Court ◽  
Case Law ◽  
Point Of View ◽  
District Court ◽  
The Supreme Court ◽  
The Subject ◽  
State Of Israel

In Azen v. State of Israel, the Supreme Court heard the appeal of a person who had been declared extraditable to France for offences of stealing by an agent and fraud, committed, according to the request for extradition, in France. One of the pleas raised against the decision of the District Court, in which Azen was declared extraditable, was that the specialty limitation was not guaranteed in the Extradition Treaty between Israel and France, as required by sec. 17 (a) of the Israeli Extradition Law, 1954. This section states unequivocally that —A wanted person shall not be extradited unless it has been ensured, by an agreement with the requesting State, that he will not be detained, tried or punished in that State for another offence committed prior to his extradition;whereas in art. 17 of the said Treaty, specialty is guaranteed in the following words: L'individu qui aura été délivré ne pourra ni être poursuivi ou jugé en sa présence ni être, détenu …i.e. under the Treaty, the specialty limitation is restricted, from the procedural point of view, to those processes involving physical, personal enforcement against the subject of extradition—he will not be “summoned” for interrogation, nor judged “in his presence”, nor “detained”; the Extradition Law, however, contains no such restriction, with the exception of detention which, by its very nature, requires physical enforcement.

Federalism and Unanimity: The Supreme Court and Constitutional Amendment

1983 ◽  
Vol 16 (4) ◽  
pp. 757-770
Author(s):  
Samuel V. LaSelva
Keyword(s):  
Supreme Court ◽  
Constitutional Amendment ◽  
Unilateral Action ◽  
Division Of Powers ◽  
Canadian Federalism ◽  
The Supreme Court ◽  
The Subject ◽  
Political Compromise

AbstractThe Supreme Court's decisions on constitutional amendment made possible and then sanctioned a political compromise which conflicts with the logic of the only provision of the BNA Act dealing with amendments to the division of powers. The implications of section 94 have been overlooked partly because judges are ill-disposed to arguments based upon the structure of the BNA Act, and partly because of Frank Scott's misleading essay on the subject. Scott's centralist interpretation of section 94 is untenable, largely because that section does not restrict provincial sovereignty or federalism but gives constitutional recognition to them. Section 94 also implies a formal amending procedure of unanimity: neither unilateral action by the federal Parliament nor substantial provincial consent has any application to the division of powers. Since the centralist interpretation of the Canadian constitution cannot be reconciled with a significant provision of the BNA Act, a conception of Canadian federalism is required which gives greater recognition to the constitutional autonomy of the provinces.

State Constitutional Law in 1934–35

1935 ◽  
Vol 29 (4) ◽  
pp. 610-630
Author(s):  
Charles G. Haines
Keyword(s):  
Supreme Court ◽  
Constitutional Law ◽  
Constitutional Amendment ◽  
Constitutional Amendments ◽  
Sole Purpose ◽  
The Supreme Court ◽  
The Subject ◽  
State Taxes ◽  
State Constitutional Law

Validity of Constitutional Amendments. The courts continue to scan with rather meticulous care the procedure for the adoption of constitutional amendments. Where the sole purpose of a proposed constitutional amendment under the initiative provisions of the constitution was to provide for the levy of a “syncrotax,” or a tax on the basis of gross receipts in lieu of all other state taxes, a petition with a short title reading “initiative measure providing for adoption of gross receipts act” was held fatally defective in view of the requirement that every initiative petition have a short title showing the nature of the petition and the subject to which it relates. But according to the supreme court of Florida, a proposal to amend the constitution need not have a title, need not be read on different days or at different times, and need not be concurred in by the governor. And the dissenting justices protested that the majority failed to uphold the requirement that a proposed amendment shall be entered upon the respective journals of the two houses with the yeas and nays, showing a three-fifths vote in favor of the amendment. There must be, however, a violation of express constitutional requirements for the courts to interfere with the procedure in the adoption of amendments.

Legal positions of the supreme court in cases on division of labor and civil relations

2020 ◽  
pp. 29-34
Author(s):  
D. Kutomanov
Keyword(s):  
Supreme Court ◽  
Labor Relations ◽  
Labor Law ◽  
The State ◽  
Point Of View ◽  
Specific Situation ◽  
Main Body ◽  
Systematic Assessment ◽  
The Supreme Court ◽  
The Subject

Problem setting. Of the large volume of cases before national courts, cases involving the distinction between labor and civil relations are of particular interest. Superficial familiarization with the practice of consideration of this type of labor disputes reveals the existence of conflicting enforcement approaches, sometimes contradictory to each other, which determines the need for a deeper understanding of the issues of disputes caused by such phenomena as concealment or replacement of labor relations. The purpose of the research is to reveal the problematic issues of the distinction between labor and civil relations, both from the point of view of the existing doctrine of labor law, and through the prism of the existing rulemaking practice, aimed at improving national legislation on labor. Analysis of resent researches and publications. The issues of the distinction between labor and civil relations have become the subject of scientific analysis in the writings of such scientists as O.V. Zabrodina, L.O. Zolotukhina, M.I. Inshin, R.A. Maidanik, S.M. Prilipko, Ya.V. Svichkaryova, D.I. Sirokha, N.V. Fedorchenko, O.M. Yaroshenko and others. At the same time, these issues require further research in order to develop comprehensive recommendations aimed at improving labor law. Article’s main body. Among the specific number of court cases that are subject to the applicable rules of labor law are the two most common categories of cases through which the Supreme Court formulates legal positions on the distinction between labor and civil relations. The subject of the first category of cases are the demands of individuals on the recognition of relationships, formulated in the form of a civil contract labor. The subject of the second category of cases is disputes between employers and the State Service of Ukraine on labor issues on the recognition of illegal and the cancellation of prescriptions and resolutions of the state body. The analysis of the legal positions of the Supreme Court, formulated as a result of consideration of the above categories of cases, leads to the conclusion that the basic concept of the distinction between labor and civil relations, which is applied in the practice of the Supreme Court, is fully consistent with the doctrinal approach and is to determine the employment relationship, what relation, subject advocates the process of organization of work, not its result, with a further combination of the specified trait with other traits in each specific situation (duration of relationships, systematic the promptness of payment, the presence of signs of subordination, and others).. Conclusion. In the case of disputes related to the concealment of labor relations or their replacement through the conclusion of civil contracts with employees, the case-law proceeds from the need for a systematic assessment of the content of contracts concluded between the parties for the purpose of revealing in their terms direct or indirect signs of employment relations. The approaches taken by the Supreme Court to distinguish between labor and civil relations certainly enrich the law-enforcement practice and, given the binding status of its rulings, help to formulate uniform approaches to the interpretation and application of the provisions of current law.

scholarly journals La connaissance judiciaire des actes réglementaires

2005 ◽  
Vol 21 (2) ◽  
pp. 427-446
Author(s):  
Raoul P. Barbe
Keyword(s):  
Supreme Court ◽  
The State ◽  
Civil Litigation ◽  
Court Ruling ◽  
Supreme Court Ruling ◽  
The Supreme Court ◽  
The Subject ◽  
The Impact ◽  
Clear Statement

This paper describes the state of federal and Québec law as regards judicial notice of statutory instruments. The position in respect of federal instruments is first surveyed by reference to the provisions of the Canada Evidence Act and Canadian and British cases on the subject ; mention is then made of the now superseded Regulations Act of 1950 and the questions of interpretation that arose from it; and finally the impact of s. 23 of the Statutory Instruments Act of 1971 is evaluated in the light of the Supreme Court ruling in R. v. The « Evgenia Chandris ». The position in Québec law appears to be somewhat more confused. While the rule that regulations should be a matter for judicial notice seems well secured by s. 105 of the Summary Proceedings Act, this obviously only settles the point as regards penal proceedings under provincial statutes. In civil litigation, in the absence of any clear statement that regulations are to be judicially noticed, caution would seem to advise litigants to specifically plead and evidence the existence of regulations they intend to rely on. The author concludes by calling on the Québec Legislature to state explicitly the rule that regulations are a matter for judicial notice in any kind of proceedings.

scholarly journals Legitimação ativa da defensoria pública no mandado de injunção coletivo

2018 ◽  
Vol 42 (1) ◽  
pp. 80-95
Author(s):  
Olavo Augusto Vianna Alves Ferreira ◽  
Guilherme De Siqueira Castro
Keyword(s):  
Supreme Court ◽  
Point Of View ◽  
The Other ◽  
Public Defender ◽  
The Public ◽  
The Supreme Court ◽  
The Subject ◽  
The Law

O presente artigo tem o objetivo de examinar a legitimidade ativa da Defensoria Pública no mandado de injunção coletivo. Para a consecução desta finalidade, o tema será abordado tanto do ponto de vista constitucional como do ponto de vista processual. Será estudado o vício de constitucionalidade formal da Lei 13.300/2016 no que tange a legitimidade ativa da Defensoria Pública no mandado de injunção coletivo. A necessidade de pertinência temática para a impetração e o tipo de interesse transindividual tutelado são questões que envolvem um profícuo debate constitucional que já foi objeto de exame pelo Supremo Tribunal Federal. Por derradeiro, abordaremos a possibilidade de litisconsórcio ativo no mandado de injunção envolvendo a Defensoria Pública e os demais legitimados extraordinários previsto na lei de regência da ação injuncional.   Abstract This article aims to examine the active legitimacy of the Office of the Public Defender in the collective writ of injunction. To achieve this purpose, the subject will be addressed both from a constitutional point of view and from a procedural point of view. This paper will study the formal constitutional vice of Law 13.300 / 2016 regarding the active legitimacy of the Office of the Public Defender in the collective writ of injunction. The need for thematic relevance to the filing and type of ward transindividual interest are issues involving a fruitful constitutional debate that has been the subject of examination by the Supreme Court. For last, we discuss the possibility of active joinder in the writ of injunction involving the Office of the Public Defender and the other extraordinary legitimated under the law of Regency injuncional action.

The National Green Tribunal in India: examining the question of jurisdiction

2018 ◽  
Vol 21 (2) ◽  
pp. 190-216
Author(s):  
Nupur Chowdhury ◽  
Nidhi Srivastava
Keyword(s):  
Climate Change ◽  
Supreme Court ◽  
Constitutional Amendment ◽  
Rhetorical Question ◽  
Environmental Disputes ◽  
The Supreme Court ◽  
The Subject ◽  
Limitation Periods

Can a tribunal deliver justice? By posing this rhetorical question this article attempts to contextualize the introduction of the tribunal system of adjudication in India. Some of these tribunals have been able to evolve into mechanisms that have overcome their birth infirmities. The Supreme Court has intervened and supported strengthening of these tribunals and their evolution into entities (if not fully but certainly) more independent of the executive. This article explores these questions through a case study of the National Green Tribunal (NGT)—specifically focusing on the subject of jurisdiction. NGT is the newest of the tribunals that have been established since the Constitutional amendment was passed allowing for them. The jurisdiction of the NGT, although statutorily limited, has evolved in the light of Supreme Court's jurisprudence on the powers of tribunals. Further, the nature of environmental disputes are such that the NGT has had to expansively interpret both procedural mechanisms, such as limitation periods for allowing more disputes to be brought to the bench, and by entering into substantive areas such as climate change.

The Right to Housing: Challenges Associated with the ‘Waiting List System’ Ekurhuleni Metropolitan Municipality V Various Occupiers, Eden Park Extension 5 2014 3 SA 23 (SCA)

2017 ◽  
Vol 30 (1) ◽  
pp. 112-121
Author(s):  
Shamier Ebrahim
Keyword(s):  
Supreme Court ◽  
Waiting Lists ◽  
The State ◽  
Waiting List ◽  
Allocation Process ◽  
The Supreme Court ◽  
The Right ◽  
The Impact ◽  
Court Of Appeal

The right to adequate housing is a constitutional imperative which is contained in section 26 of the Constitution. The state is tasked with the progressive realisation of this right. The allocation of housing has been plagued with challenges which impact negatively on the allocation process. This note analyses Ekurhuleni Metropolitan Municipality v Various Occupiers, Eden Park Extension 51 which dealt with a situation where one of the main reasons provided by the Supreme Court of Appeal for refusing the eviction order was because the appellants subjected the unlawful occupiers to defective waiting lists and failed to engage with the community regarding the compilation of the lists and the criteria used to identify beneficiaries. This case brings to the fore the importance of a coherent (reasonable) waiting list in eviction proceedings. This note further analyses the impact of the waiting list system in eviction proceedings and makes recommendations regarding what would constitute a coherent (reasonable) waiting list for the purpose of section 26(2) of the Constitution.

Sophie Laws, with Caroline Harper and Rachel Marcus. Research for Development: A Practical Guide. New Delhi: Vistaar Publications. 2003. xiii+475 pages. Paperback. Indian Rupees 450.00.

2003 ◽  
Vol 42 (2) ◽  
pp. 170-172
Author(s):  
Mir Annice Mahmood
Keyword(s):  
Policy Research ◽  
Point Of View ◽  
Basic Question ◽  
New Delhi ◽  
Economic Point ◽  
Scarce Resources ◽  
Is Research ◽  
The Subject ◽  
Development Workers

To implement any successful policy, research about the subject-matter is essential. Lack of knowledge would result in failure and, from an economic point of view, it would lead to a waste of scarce resources. The book under review is essentially a manual which highlights the use of research for development. The book is divided into two parts. Part One informs the reader about concepts and some theory, and Part Two deals with the issue of undertaking research for development. Both parts have 11 chapters each. Chapter 1 asks the basic question: Is research important in development work? The answer is that it is. Research has many dimensions: from the basic asking of questions to the more sophisticated broad-based analysis of policy issues. The chapter, in short, stresses the usefulness of research which development workers ignore at their own peril.

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