scholarly journals CONSIDERAÇÕES SOBRE A INSTANTANEIDADE DOS SISTEMAS JURÍDICOS E SOBRE A ANTERIORIDADE TRIBUTÁRIA A PARTIR DO ITCMD PARANAENSE CONSIDERATIONS ON THE INSTANTANEITY OF THE LEGAL SYSTEMS AND ON THE TAX ANTERIORITY FROM THE ITCMD OF PARANÁ

2018 ◽  
Vol 23 (1) ◽  
pp. 107
Author(s):  
Maurício Dalri Timm do Valle ◽  
Rosaldo Trevisan ◽  
Rosaldo Trevisan

A Constituição Federal brasileira de 1988 autorizou os Estados e o Distrito Federal a instituírem impostos sobre transmissão causa mortis e doação, de quaisquer bens e direitos (ITCMD), tendo o Estado do Paraná levado a cabo a tarefa, inicialmente, por meio da Lei n. 8.927, ainda em 1988. Contudo, tal lei foi revogada em 2015, objetivando o presente estudo a avaliar as consequências da revogação, à luz da previsão constitucional relativa à anterioridade e da noção de sistema jurídico, e sua instantaneidade. A questão ganha relevância pelo fato de a revogação ter operado imediatamente, ao passo que criação de um novo ITCMD paranaense demandou respeito ao princípio da constitucional da anterioridade, garantidor da segurança jurídica, somente produzindo efeito a partir de 1º de janeiro de 2016. Brazilian Federal Constitution of 1988 authorized States and Federal Disctrict to institute taxes on causa mortis and donation of any goods and rights (ITCMD), and the State of Parana carried out the task, initially, through Law n. 8.927, still in 1988. However, this law was repealed in 2015, and the present study seeks to evaluate the consequences of revocation, in light of the constitutional prediction regarding anteriority, and the notion of legal system, and its instantaneousness. The issue becomes relevant because the revocation has operated immediately, whereas the creation of a new ITCMD of Parana demanded respect to the constitutional principle of anteriority, that assure predictability, only producing effect at January 1, 2016.

2019 ◽  
pp. 47-73
Author(s):  
Mahendra Pal Singh ◽  
Niraj Kumar

There are systems of law within the Indian jurisdiction that either do not rely on the state legal system at all or rely on it only partially. These include systems of religious personal law, tribal customary law, and other similar indigenous mechanisms of administering justice and settling disputes. The formal definition of law in India, along with constitutional provisions which guarantee religious and cultural freedom and allow for modes of self-governance, accommodates different legal systems with indigenous or traditional roots. Moreover, local and village bodies such as traditional or caste councils operate in independent India as well, further questioning the rhetoric of uniform law in India.


2021 ◽  
Vol 5 (3) ◽  
pp. 126-136
Author(s):  
S. A. Mosin

The subject. The article is devoted to the study of the trinity of properties of constitutional principles.The purpose of the article is to confirm the hypothesis that constitutional principles, often perceived by researchers and law enforcement officials as abstract norms with declarative content, are in fact full-fledged legal institutions that are endowed with all the necessary properties to achieve constitutional goals. In this regard, the article analyzes the property of axiomaticity, the property of presumptivity and the property of fictitiousness of constitutional principles.The methodology. The systemic-structural, comparative, formal-legal and formal-logical methods made it possible to identify and characterize the properties of constitutional principles, such as axiomaticity, presumptivity and fictitiousness. The use of these methods in their combination predetermined the appeal not only to topical problems of constitutional law, but also to issues of the theory of law, as well as other branches of law, which made it possible to most objectively and comprehensively approach the study of the properties of constitutional principles.The main results of the research. The trinity of the properties of the constitutional principle lies in the fact that the constitutional principle formulates the basic rule and determines the direction of development of the legal system and thereby has the property of axiomaticity. At the same time, the constitutional principle has the property of presumptivity due to the duty of the law enforcement officer to proceed from the assumption of compliance with the provisions of such a principle by all subjects of legal relations. Thereby constitutional principle ensures the necessary stability of the legal system of the state. At the same time, in order to achieve full-fledged stability of the legal system, along with the assumption that the subjects of legal relations comply with the provisions of the constitutional principles, it should be possible to monitor such compliance. In the absence of prior control over compliance with the provisions of the law, the solution is the application of legal presumptions. In this regard, within the framework of the presumptive property of constitutional principles, constitutional presumptions are inextricably linked with the corresponding constitutional principles. In turn, having the property of fictitiousness, the constitutional principle allows to interpret the provisions that make up such a constitutional principle and, as a result, create the necessary regulatory legal framework.Conclusions. Constitutional principles are the driving force of the legal system. They fill all legal relations without exception with legal meaning and content and have a special meaning due to their irreplaceability and the obligation to strictly observe them. In turn, the trinity of properties of the constitutional principles reflects their legal essence as fundamental normative provisions that determine the generally binding basic rules and directions of the development of the legal system, ensure the stability of the legal system of the state, and also have the possibility of timely development and adaptation to the changing legal reality.


2018 ◽  
pp. 137
Author(s):  
Nathan Martins Lemes ◽  
Miguel Belinati Piccirillo

ResumoHá elementos que constituem o Estado, apresentados a partir do artigo 18 da Constituição Federal. O ordenamento jurídico se apresenta como tendo dois tipos primordiais de normas, umas sendo sancionatórias e outras de organização. Há fatos que são vistos como obrigações formais dos cidadãos, mas não significa dizer que há democracia, esta passando por várias transformações ao longo da história. Estabelece-se no art. 18, na República Federativa, a constituição da União, Estados, Distrito Federal eMunicípios. Cada ente deve assumir um papel de responsabilidade pela luta da dignidade da pessoa humana (art. 1º). E o Direito no Estado entra para a garantia do mínimo de dignidade ao indivíduo. Vale muito mais um direito vivente do que apenas vigente, ou seja, o que realmente se vive socialmente e não apenas formalidades.Palavras chave: Democracia, Estado, Federação, República Federativa do Brasil.AbstractThere are elements that constitute the State, contained in article 18 of the Brazilian Constitution. Law appears to have two main types of norms, namely those that impose sanctions and norms of organization. Certain facts constitute obligations of citizens, although that does not imply that there is democracy, and they undergo several transformations through history. It is established in article 18 of the constitution of the Federal Government, of States, of the Federal District, and of Municipalities. Each entity must take on a role of responsibility for fghting for human dignity (article 1). Thus, State Law must aim to ensure a minimum of dignity to the individual. To this end, a living legal system is of more value it being merely valid, that is, it should live in society and not be only formalism.Keywords: Democracy, State, Federation, Federative Republic of Brazil.ResumenExisten elementos que constituyen el Estado, contenidos en el artículo 19 de la Constitución brasileña. El derecho aparece como dos tipos de normas, a saber, las que imponen sanciones, y normas de organización. Ciertos hechos constituyen obligaciones de los ciudadanos, aunque eso no implica que existe una democracia, pues esta pasa por múltiples cambios en la historia. El artículo 18 establece la constitución del Gobierno Federal, los Estados, el Distrito Federal, y las Municipalidades. Cada entidad debe asumir un rol de responsabilidad en la lucha por la dignidad humana (artículo 1). El Derecho Estatal, por tanto, debe asegurar un mínimo de dignidad al individuo. Así, un derecho vivo es más valioso que su mera validez, esto es, debe ser vivido socialmente, y no ser mera formalidad.Palabras clave: Democracia, Estado, Federación, República Federativa de Brasil.


Author(s):  
Idair Augusto Zinke

THE EVOLUTION OF THE MUNICIPAL NETWORK OF THE STATE OF PARANÁ AND THE RECENT PROPOSITIONSLA EVOLUCIÓN DE LA MALLA MUNICIPAL DEL ESTADO DEL PARANÁ Y LAS PROPUESTAS RECIENTESO presente artigo aborda a evolução da malha municipal no estado do Paraná a partir da criação de novos municípios, destacando os processos constitucionais e os elementos estimuladores que ocasionaram na atual configuração territorial. Além disso, tendo em vista as recentes proposições sobre a temática no Brasil e no Paraná, apresentam-se também os PLS recentes sobre a temática e a sugestão do Tribunal de Contas do estado do Paraná – TCE-PR para a fusão de municípios com baixo índice populacional, demonstrando as potencialidades caso estas proposições se efetivassem. Desta forma, pode-se afirmar que a divisão do território paranaense em unidades político-administrativas está vinculada a própria formação histórico-geográfica do estado e, mais recentemente, ao que se refere aos municípios pequenos, a Constituição Federal de 1988 que promoveu a criação de municípios com baixo índice populacional no interior do estado. No tocante as proposições recentes, em especial ao estudo para fusão de municípios do TCE-PR, apresenta-se a percepção da política local em municípios pequenos do estado do Paraná, demonstrando resistência à proposta. Todavia, os PLS e a proposta do TCE-PR permanecem apenas como proposições e o Brasil necessita de regulamentações para a fusão, incorporação e criação de municípios em todos os estados da federação.Palavras-chave: Emancipações; Município; Projetos recentes.ABSTRACT The present article approaches the evolution of the municipal network in the state of Paraná, starting from the creation of new municipalities, highlighting the constitutional processes and the stimulating elements that have caused in the current territorial configuration. In addition, in view of the recent proposals on the subject in Brazil and Paraná, we also present the recent PLS on the subject and the suggestion of the Court of Auditors of the state of Paraná - TCE-PR for the merger of municipalities with low population index, demonstrating the potentialities if these propositions become effective. In this way, it can be affirmed that the division of Paraná's territory into political-administrative units is linked to the state's own historical-geographical formation and, more recently, to what refers to small municipalities, the 1988 Federal Constitution that promoted creation of municipalities with low population index in the interior of the country. With regard to the recent proposals, especially to the study for the merger of municipalities of the TCE-PR, the perception of local politics in small municipalities of the state of Paraná is presented, demonstrating resistance to the proposal. However, the PLS and the TCE-PR proposal remain only propositions and Brazil needs regulations for the merger, incorporation and creation of municipalities in all states of the federation.Keywords: Emancipations; County; Recent Projects.RESUMENEl presente artículo aborda la evolución de la malla municipal en el estado de Paraná a partir de la creación de nuevos municipios, destacando los procesos constitucionales y los elementos estimuladores que ocasionaron en la actual configuración territorial. Además, teniendo en vista las recientes proposiciones sobre la temática en Brasil y en el Paraná, se presentan también los PLS recientes sobre la temática y la sugerencia del Tribunal de Cuentas del estado de Paraná - TCE-PR para la fusión de municipios con bajo índice poblacional, demostrando las potencialidades si estas proposiciones se efectúen. De esta forma, se puede afirmar que la división del territorio paranaense en unidades político-administrativas está vinculada a la propia formación histórico-geográfica del estado y, más recientemente, al que se refiere a los municipios pequeños, la Constitución Federal de 1988 que promovió la la creación de municipios con bajo índice poblacional en el interior del país. En cuanto a las propuestas recientes, en especial al estudio para fusión de municipios del TCE-PR, se presenta la percepción de la política local en municipios pequeños del estado de Paraná, demostrando resistencia a la propuesta. Sin embargo, los PLS y la propuesta del TCE-PR permanecen sólo como proposiciones y Brasil necesita de regulaciones para la fusión, incorporación y creación de municipios en todos los estados de la federación.Palabras clave: Emancipaciones; Municipio; Proyectos Recientes.


2021 ◽  
Vol 2 (1) ◽  
pp. 40-63
Author(s):  
Matija Stojanović

This article will try to uncover the stance which the early Christian Church held on the legal system of the Roman Empire, in an attempt to reconstruct a stance which could apply to legal systems in general. The sources which we drew upon while writing this paper were primarily those from the New Testament, beginning with the Four Gospels and continuing with the Acts of the Apostoles and the Epistoles, and, secondarily, the works of the Holy Fathers and different Martyrologies through which we reconstructed the manner in which the Christian faith was demonstrated during the ages of persecutions. The article tries to highlight a common stance which can be identified in all these sources and goes on to elaborate how it relates to legal order in general.


2021 ◽  
Vol 6 (7(57)) ◽  
pp. 26-32
Author(s):  
Olga Nikolaevna Lobanova

The Kingdom of Spain is a multi-ethnic state, which includes too many ethnic and cultural groups. In this regard, the issues of legal regulation of public relations between the ethnic regions of the State play a primary role in maintaining stability and unity. Thus, the study of the prerequisites and the process of development of the legal system in the Iberian Peninsula region have a high degree of significance.


1973 ◽  
Vol 8 (1) ◽  
pp. 23-31
Author(s):  
Giovanni Pugliese

It is a truism to say that the characteristics of a legal system, in the social and political not less than in the technical field, depend mainly on the nature of its sources of law. If we confine our attention to Roman law, we may state that its achievements, as well as its failures were the consequence of the ways by which it was formed and developed throughout its long history.The importance of this statement is enhanced by the fact that the Roman attitude to sources of law was apparently different from that of most ancient and modern legal systems. In particular, customary rules are said to have had a greater part in the creation and development of Roman law than of other legal systems. It would be misleading, however, to presume that the sources of Roman law, and the role of custom among them, remained unchanged during the course of Roman history.Accordingly, at the very outset two points emerge, which merit discussion: (1) What was the part of customary rules and statutes in the creation and development of Roman law; (2) Whether, or how far, their relation changed from one period to another.


2021 ◽  
Vol 118 ◽  
pp. 02003
Author(s):  
Dmitriy Viacheslavovich Galushko ◽  
Natalya Valerievna Oganova ◽  
Andrey Leonidovich Belousov ◽  
Elena Valerievna Grigorovich ◽  
Aleksey Valerievich Sereda

The article discusses the problems of the interaction process of legal systems of international integration organizations with law of states that are not members of those entities. The research has been conducted on the example of the European Union. The authors conclude that the degree of influence of the international treaties between the EU and third countries on the legal orders of these states differs depending on the level of cooperation between the parties, which is precisely determined by such agreements. The European Union law is the main means of spreading the influence of the European Union on the legal systems of non-member states. Approximation of national legislation with the European Union’s acquis is a consistent process of approximation of the legal system of the state, including legislation, lawmaking, legal technique, law enforcement practice in accordance with the criteria set by the Union. Peculiarities of the legal approximation of law of particular states with law of the European Union are determined by the nature of the relationship between those subjects, by the goals set for such cooperation and fixed in mutual international treaties, as well as by the peculiarities of the state mechanism and the legal system of the respective state. Consequently, regarding European Union – Russia interaction in the field, regulatory engagement can be hardly called as efficient, smooth, and cloudless.


2021 ◽  
Vol 5 (1) ◽  
pp. 40-57
Author(s):  
V. F. Anisimov ◽  
Yu. V. Truntsevskiy

The subject of the research is the peculiarities of the implementation of international law in national legal systems, the law enforcement practice of the implementation of international legal obligations of the state, doctrinal approaches to the interaction of the norms of international and domestic law. The purpose of the article is to confirm or disprove the hypothesis that the limits, forms and methods of the ex-ante intrusion of international law into the national legal system are determined not only as a result of the agreed will of States, but also against such will, under the influence of the interests of individual States or their political blocs that occupy a dominant position in an international organization. Methodology. The authors use such general theoretical and specific scientific methods as comparative analysis, generalization, interpretation and classification as well as systemic analysis and formal logical methods. The main results. The forms and methods of intrusion of international law into the legal systems are diversified. International law is not limited to interstate relations. Global processes require the development of new scientific approaches to understanding the processes of intrusion of international law into the legal systems of States. These processes require the study of the forms and methods of the impact of international law and international institutions on the national legal order. States are sometimes forced to implement measures developed in the international implementation mechanism (due to the need for international financial assistance as well as the inability to single-handedly defeat internal corruption, create a favorable international image, etc.). The international legal invasion exist already ex – post through the decisions of international judicial bodies or the assertive recommendations of international organizations. Their demands are made not just to comply with international obligations, but to change national legislation. The implementation of the norms of international law in national legal systems should be carried out at the domestic level just as much as it is necessary to fulfill these international obligations. The law enforcement practice in the state is based solely on national principles of law, and it is unacceptable to comply with the requirements from the outside to change them from the point of view of the independence of the state. It is the exclusive right of each State to determine the content of acts of interpretation of international bodies in relation to the decisions and actions of specific States from the point of view of their national interests. We prove that every state has the important right to determine the limits of the invasion of international law in their national legal system: the contents of implementing legislation; the completeness of implementation of the decisions and recommendations of international bodies and courts; the recognition of the extraterritorial validity of foreign law and forms of its implementation. Conclusions. The fundamental principle of international law- pacta sunt servanda – is transforming into a practical imperative – national legislation must change. This is due to the recognition of the jurisdiction of international judicial bodies. This is due to the extraterritorial effect of foreign law; it is connected with the transnational character of the law of international integration entities. This is due to the inability of individual States to resist exponential corruption. The continuous nature of the intrusion of international law into national legal systems is reflected in the various methods of such interference. The article proves the importance of each state having the right to independently determine the limits of the intrusion of international law into their national legal system.


2021 ◽  
pp. 133-149
Author(s):  
Ismail Tafani

The scope of this article is the analysis of the situation created by the Coronavirus which has been a risk to the health of the humans and at the same time has af-fected the legal systems in a country. In addition, this article will try to highlight likewise in the whole World, the same way the Albanian legal system is caught em-inently unprepared to respond and protect "the right to health" and consequently the management of the Covid-19 pandemic. The situation of the pandemic in addition of being a great test for the human immunity, seems to have done the same for the "immunity" of legal systems in general and the Albanian system, on which the study will be focused mainly. Although the legal system provided for exceptional measures to respond to the situation in a subtle way in respect to fundamen-tal rights, the Albanian government in particular and governments around the World seem to have been disoriented and have lost the thread to react in a natural way in respect to the provisions of the legal order in response to the Covid-19 and respect for individual rights of health with dignity. This disorientation of the gov-ernment actions towards the response to the situation seemed to be ineffective and contagious like the virus itself. The situation of Covid-19 infection has begun to be managed through the law that regulates infections and infectious diseases, adopt-ing various secondary regulations in accordance with this law. Thus, in Albania, the Government has made legislative interventions through the decree laws, to tighten the administrative sanctions against people who did not respect the "lock-down". This legislation was followed by the proclamation of the state of emergency throughout the Albanian territory. So the situation inevitably has influence on the sustainability of the society because this disorientation of the legislative activi-ty created confusion in this country. The state of emergency is foreseen in the Al-banian, obviously taking into account the proportionality of the reaction to the danger. In this context, the article intends to make a detailed analysis considering some comparative aspects, and as regards the proportionality of the measures adopted by the Albanian government.


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