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Tributação e emergências: uma análise dos modelos jurídico-tributários de superação das crises
Contextos emergenciais impactam a atividade tributária do estado? Quais os regramentos jurídicos previstos pela Constituição de 1988 e pelo Código Tributário Nacional para normatizar a tributação em contextos excepcionais, bem como quais as possíveis respostas estatais a eventos de grave crise?
Ensaios em Direito Público
Em mais de trinta anos de judicatura, sendo dez deles como Ministra do Superior Tribunal de Justiça, a Professora Regina Helena Costa contribui de forma magistral para o Direito e a Democracia brasileira, em atuação marcada por firmes convicções, rara acurácia técnica e aprazível instigação ao debate, além do constante zelo pela dignidade humana e pelo devido processo. Além de render justo tributo à homenageada, esta obra reúne importantes nomes, entre professores consagrados, magistrados, pesquisadores e profissionais de várias áreas do Direito, debatendo, de forma plural e dialógica, temas contemporâneos profícuos, os quais tocam as obras, escritos acadêmicos e votos mais marcantes da Ministra Regina Helena.
A Inconstitucionalidade das Tributações Exclusiva na Fonte e Definitiva ante o regime jurídico constitucional do IRPF
O presente trabalho tem por objetivo demonstrar que as chamadas tributação exclusiva na fonte e tributação definitiva do imposto sobre a renda nas pessoas físicas são incompatíveis com o conceito constitucional de renda, especialmente com relação aos seus critérios informadores. Apesar de existir há décadas no sistema tributário brasileiro, o IRPF ainda causa inúmeras discussões, tanto na doutrina quanto na jurisprudência, e isso se deve por diversos fatores. Seja em posicionamentos da RFB, seja em julgados do CARF, seja até mesmo em julgamentos dos tribunais superiores, é constante a percepção de que agentes do direito, com relação ao imposto sobre a renda, nem sempre ...
Biodiversity of Angola
This open access multi-authored book presents a 'state of the science' synthesis of knowledge on the biodiversity of Angola, based on sources in peer-reviewed journals, in books and where appropriate, unpublished official reports. The book identifies Angola as one of the most biologically diverse countries in Africa, but notes that its fauna, flora, habitats and the processes that drive the dynamics of its ecosystems are still very poorly researched and documented. This 'state of the science' synthesis is for the use of all students of Angola's biodiversity, and for those responsible for the planning, development and sustainable management of the country's living resources. The volume brings together the results of expeditions and research undertaken in Angola since the late eighteenth century, with emphasis on work conducted in the four decades since Angola's independence in 1975. The individual chapters have been written by leaders in their fields, and reviewed by peers familiar with the region.
Congressional Record
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The Future of Tourism
This book presents the foundations for the future of tourism in a structured and detailed format. The who-is-who of tourism intelligence has collaborated to present a definitive blueprint for tourism reflecting the role of science, market institutions, and governance in its innovation and sustainability. The book adopts a comprehensive approach, exploring recent research and the latest developments in practice to inform the reader about instruments and actions that can shape a successful future for tourism. Broad in scope, the book incorporates the perspectives of leading tourism academics, as well as the views of tourism entrepreneurs, destination managers, government officials, and civil l...
Carcasson's African Butterflies
The result of more than 20 years of research and collaboration by international butterfly experts, this book is the first comprehensive catalogue to the butterfly fauna of any major tropical region and, as such, provides a basic research tool for any worker with an interest in African butterflies. Covering 3593 recognised species in 300 genera, it deals with about 20% of the world butterfly fauna. Included are entries for all genus-group, species-group and infra-subspecific names applicable to the Afrotropical butterflies, a total of about 14 000 names. This work has a more wide-ranging appeal than a narrow taxonomic list, a volume that will be of value not only to taxonomists but to all biologists with an interest in Africa and its butterfly fauna.
Radicals in Robes
Most people think that the Supreme Court has a rough balance between left and right. This is a myth; in fact the justices once considered right-wing have now taken the mantle of the Court's moderates, and the liberal element has all but disappeared. Most people also think that judicial activism is solely a liberal movement. This is also a myth; since William Rehnquist was confirmed as Chief Justice in 1986, the Supreme Court has engaged in an unprecedented record of judicial activism. These two factors are feeding a movement to restore what many conservatives call "The Constitution in Exile," by which they mean the Constitution as it existed before the Roosevelt administration. Radicals in R...
The Beatles Lyrics
The lyrics to all the Beatles' best loved songs. Complete with a full discography, detailing singles, EP's and albums, recording dates and lead singer credits.
