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Theory of Legal Principles
This book examines the distinction between principles and rules so that they can be better understood and applied. It structures the distinction between principles and rules on different foundations than those jurisprudence ordinarily employs. It also proposes a new model to explain the normative species, which includes structured weighing on the application process while encompassing substantive criteria of justice in its argument.
Certainty in Law
Instead of the usual apologetic treatment found in legal doctrine, linked to the determinacy, immutability or predictability of norms, this book treats legal certainty innovatively, holistically and in depth. Using a method at once analytical and functional, Professor Ávila examines the structural elements of legal certainty, from its definition and foundations to its various dimensions, normative forces and efficacies, citing a wealth of examples from case law to support each of the theses defended. No subject is more important and topical than legal certainty. Problems relating to lack of understanding, instability and unpredictability of law intensify day by day everywhere, in civil law ...
Justice, Equality and Tax Law
An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repe...
SISTEMA CONSTITUCIONAL TRIBUTÁRIO
Este trabalho consiste numa sistematização coerente de todas as normas que estão expressa ou implicitamente previstas na Constituição Brasileira e na Lei Fundamental Alemã e que limitam o conteúdo do poder de tributar. Para atingir essa finalidade, são primeiramente examinadas as características de cada sistema tributário e investigadas aquelas normas jurídicas que prescrevem como devem ser instituídos os tributos, quando podem ser exigidos e como devem ser interpretados os direitos fundamentais afetados na concretização da relação obrigacional que os tem como objeto.
Law as Institution
This book – which is the result of several years of research, discussion, writing and re-writing – consists of three parts and eight chapters. The rst part is given by the two rst chapters introducing the issue of validity and facticity in law. The second part (Chapters 3, 4 and 5) is the core of this study and tries to present a theory based on a speci c view about language and social practice. The third part deal with the issue of value judgments and views about morality and consists of Chapters 6 and 7. Chapter 8 should nally serve as epilogue. In the rst chapter a discussion is started about the relationship between law and power, seen as a presupposition for an assessment of the nat...
The Lens of Ecological Law
Containing an in-depth study of the emerging theory and core of ecological law, this book insightfully proposes a 'lens of ecological law' through which the disparity between current laws and ecological law can be assessed. The lens consists of three principles: ecocentrism, ecological primacy and ecological justice. These principles are used within the book to explore and analyse the challenges and opportunities related to the transition to ecological law and to examine three key mining case studies.
Constitutionalism and the Paradox of Principles and Rules
This title tackles the dominant constitutional theories provided by Ronald Dworkin and Robert Alexy and presents a critical counterpoint. It considers the paradoxical relationship between principles and rules within constitutional theory. This is essential reading for those involved in constitutional adjudication involving rules and principles.
1920-2000 ¡el Pastel! Parte Dos
Pedro Avilés Pérez, Jaime Herrera Nevarez, Juan N. Guerra, Miguel Ángel Félix Gallardo, Rafael Caro Quintero, Ernesto Fonseca Carrillo, Manuel Salcido Uzeta, Pablo Acosta Villarreal, Juan José Esparragoza Moreno, Gilberto Ontiveros Lucero, Amado Carrillo Fuentes, Joaquín Loera Guzmán, los hermanos Arellano Félix, los hermanos Quintero Payán, Alberto Sicilia Falcón, Héctor Luis Palma Salazar, Rafael Muñoz Talavera, Juan García Ábrego, Casimiro Campos Espinosa, Luis Medrano García, José Alonso Pérez de la Rosa, Óscar Malherbe, Oliverio Chávez Araujo, Osiel Cárdenas Guillén, Baldomero Medina Garza, Juan Ramón Matta Ballesteros, Pablo Escobar Gaviria, Carlos Enrique Lehder,...
The Human Right to Health
This timely book offers a fresh perspective on how to effectively address the issue of unequal access to healthcare. It analyses the human right to health from the underexplored legal principle of solidarity, proposing a non-commercial understanding of the positive obligations inherent in the right to health.
Individuals' Income Under Double Taxation Conventions
This book analyses the treatment of income of individuals under Brazilian double taxation conventions. Each article of the Brazilian tax treaties is analysed in order to identify its characteristics, field of application, limits and criteria applied in the identification of taxpayers. The OECD Model Convention is also considered, since it is mirrored in Brazilian conventions. The analysis reveals the unconstitutional nature of Articles 17 and 19 of the Brazilian treaties as they contradict the constitutional principle of isonomy.
