Manual de Direito Administrativo

RESUMO: Pesquisa dogmática realizada com a finalidade de verificar se o SEBRAE pode ser caracterizado como uma instituição de assistência social, para fins de gozar da imunidade tributária prevista no art. 150, inciso VI, c da Constituição Federal de 1988. Para tanto, analisa-se o conceito de assistência social e a possibilidade de enquadramento do SEBRAE como uma instituição de assistência social, a partir do exame de sua origem, natureza jurídica e finalidade institucional. A imunidade tributária e os requisitos constitucionais previstos no art. 150, inciso VI, c da Constituição Federal de 1988; os requisitos infraconstitucionais do art. 14, incisos I, II e III do Código Tributário Nacional, assim como a forma que a doutrina e a jurisprudência interpretam a regra constitucional de imunidade foram analisadas ao longo desta pesquisa com o objetivo de verificar se SEBRAE se subsume a regra imunizante em análise. O resultado da pesquisa evidencia que o SEBRAE é titular de um direito público subjetivo à imunidade tributária do art. 150, inciso VI, c da Constituição Federal de 1988, por se tratar de um serviço social autônomo, sem fins lucrativos, atuante na área de assistência social, em apoio às micro e pequenas empresas, que cumpre os requisitos constitucionais e os requisitos infraconstitucionais, previstos no art. 14, incisos I, II e III II do Código Tributário Nacional, para fruição e gozo da imunidade analisada, além de ter sido criado para auxiliar o Poder Público no atendimento aos mandamentos constitucionais previstos no art. 170, IX e art. 179, da Constituição Federal de 1988.

Em que medida o SEBRAE pode ser caracterizado como uma instituição de assistência social para fins de fazer jus à imunidade tributária prevista no art. 150, VI, C, da Constituição da República Federativa do Brasil de 1988?

/pdf/30-anos-da-constituicao-cidada-4d5c2jnrx1.pdf

30 anos da Constituição Cidadã

Constitutional principles actually have functions beyond their traditionally assigned role. Besides representing the values basis of a given constitutional system, these principles also have a character of legal norm, interpretation parameter and system shaping, binding legislators and interpreters of the Constitution

/pdf/funcoes-dos-principios-constitucionais-1rz6g1erhr.pdf

Funcoes dos principios constitucionais

/pdf/o-fortalecimento-da-democracia-deliberativa-por-meio-dos-4deqv4nxbm.pdf

O fortalecimento da democracia deliberativa por meio dos conselhos gestores: o caso do Conselho Municipal de Educação do município de Poços de Caldas

The University Council of the Federal University of Espírito Santo (Ufes) is the highest deliberative body of the institution. Its composition obeys the Law 5.540/1968, which determines that 70% of its members must belong to the faculty, fact that tends to lead to disparities between the political strength of the teaching category and the category of technical and administrative educational employees, a factor that has the potential to destabilize democratically decisions issued by the Council. In order to mitigate such differences, points up the implementation of administrative transparency tools, to provide social audits and expand democratic balance of forces between the categories, in allusion to the Jürgen Habermas’ “Discourse Theory”. The theory proclaims that the participation of the collective within the government produces better reasoned speeches, more debated and democratically more embracing, and argues that the deliberative participation must be performed by institutionalized means. For this theory to be applied, the access to information must be broad, to provide means for the university community to monitor the Council’s everyday. By conducting documentary research, was found that the Ufes University Council’s website obeys poorly the provisions of Law 12.527/2011, commonly named “Access to Information Law”, which confirms that the decision-making processes of the collegiate body remain immersed in a “secrecy culture”. It was also noted that the Federal University of Santa Catarina’s (UFSC) Councyl fully complies the mentioned law, and sets up as an example of better-practices, particularly related to the available information posted on its website, which provides the live streaming of their sessions. Through interviews taken with the employees directly bounded to the Ufes and UFSC’s University Councils, a systematic comparative analysis has been conducted, which concluded that, even with the hegemony of the faculty at both institutions, the debate level in UFSC’s collegiate is considered more democratical, while in UFES was pointed the predominance of teaching category in the discussions, and that, at UFSC, the university community is considered interested in the issues addressed by the collegiate, while in Ufes the answer is the complete opposite. From these analyzes, has been proposed an action platform to be implemented by the Ufes’ administration, aimed at improve access to information through the website of the Superior Collegiate Bodies Administration Department, with an inclusion of live broadcast of the University Council’s sessions and a participation tool for the university community, live also, during the discussion of some points of the Council’s agenda. Based on the theoretical framework , on the conducted research and on the inferential analysis, it was concluded that the Ufes’ University Council sessions opening to the public, contemplating the right to speak by the university community, has the potential to expand the democratic characteristic of it’s decisions, and that this potential can be quantitatively measured, retrospectively from this study’s application, by opinion polls.

/pdf/a-transparencia-como-ferramenta-de-ampliacao-do-carater-z41ld9im5q.pdf

A transparência como ferramenta de ampliação do caráter democrático nos Conselhos Universitários das instituições federais de ensino superior : o caso da Universidade Federal do Espírito Santo

/pdf/a-principiologia-no-processo-eletronico-administrativo-3c84woagv2.pdf

A principiologia no processo eletrônico administrativo

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A transparência como ferramenta de ampliação do caráter democrático nos Conselhos Universitários das instituições federais de ensino superior : o caso da Universidade Federal do Espírito Santo

A principiologia no processo eletrônico administrativo