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Papers by hugo segundo

Research paper thumbnail of Incoerência entre Fundamentos Usados no Julgamento de Questões Diversas e a Integridade da Jurisprudência Tributária

Revista Direito Tributário Atual

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Research paper thumbnail of Aspects de droit financier sous-jacents au processus d’impeachment au Brésil

Revista de Investigações Constitucionais

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Research paper thumbnail of Ciência Do Direito Tributário, Economia Comportamental e Extrafiscalidade

Revista Brasileira de Políticas Públicas

Desde meados do Século XX, o estudo do Direito Tributário no Brasil desenvolveu-se a partir da pr... more Desde meados do Século XX, o estudo do Direito Tributário no Brasil desenvolveu-se a partir da premissa segundo a qual, para ser científico, seria necessário limitar-se à descrição de seu objeto, as normas vigentes sobre tributação. Essa visão, que subsiste em parcela dos que se ocupam desse ramo do conhecimento jurídico, é equivocada do ponto de vista epistemológico, pois a mera descrição de uma segmentação da realidade não é o que caracteriza conhecimento como científico, tornando, pelo contrário, o estudo incapaz de compreender o seu objeto. No campo da tributação extrafiscal, essa deficiência se mostra clara na incapacidade de os juristas lidarem com seus aspectos substanciais. Neste artigo se demonstra que, quanto ao uso de ônus e bônus econômicos, gênero do qual a tributação extrafiscal é espécie, constatações da neurociência e da economia comportamental revelam que, dependendo da forma como são concedidos, alguns incentivos podem conduzir a resultado contrário ao pretendido, ...

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Research paper thumbnail of Contributions from Neuroscience and Biology to the Philosophy of Law

UNIO – EU Law Journal

This article discusses the possibility of dealing, from a scientific point of view, with ethical ... more This article discusses the possibility of dealing, from a scientific point of view, with ethical standards from which one can critically evaluate positive law. For a long time it was considered that such standards would be subjective, emotional, and that they would vary according to time and place. That is why it was considered impossible, especially from a positivist point of view, to examine them using a scientific approach, due to a lack of the necessary objectivity. The findings of contemporary biology and neuroscience, however, may cast new light on this debate. Although they would not resolve the debate, these findings significantly challenge the idea that moral sentiments cannot be able to be scientifically studied.

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Research paper thumbnail of O (projeto de) novo Código de Processo Civil e a "jurisprudência defensiva

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Research paper thumbnail of É apropriado falar-se em uma "Dogmática Jurídica"?

Cadernos Da Escola De Direito E Relacoes Internacionais, Jun 26, 2009

It is common among legal thinkers the use of the word legal dogmatic to describe scientific study... more It is common among legal thinkers the use of the word legal dogmatic to describe scientific study of law. However, contemporary science has defined the scientific knowledge by exclusion, as the antonym of dogmatic. Furthermore, the hermeneutics today consider to be mistaken the idea that the interpreter is limited to describe norms, which are the meaning of legal texts, and because of this are indeed (re)constructed by the interpreter from his pre-understanding, the particularities the case and the values inserted in the legal system. For these reasons, the expression legal dogmatics, which confuses more than clarifies, is to be abandoned.

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Research paper thumbnail of Notas Sobre Democracia Liberdade e Igualdade

Cadernos Da Escola De Direito E Relacoes Internacionais, Nov 16, 2011

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Research paper thumbnail of Legitimação Do Tributo: Algumas Notas

Revista De Financas Publicas Tributacao E Desenvolvimento, Mar 16, 2015

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Research paper thumbnail of É POSSÍVEL AFIRMAR-SE A EXISTÊNCIA DE UM PENSAMENTO CONSTITUCIONAL BRASILEIRO? ANÁLISE DE ALGUMAS IDÉIAS DE TOBIAS BARRETO. Doi: 10.5020/2317-2150.2009.v14n1p73

Pensar Revista De Ciencias Juridicas, Feb 18, 2010

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Research paper thumbnail of 7 - Confisco, mínimo existencial e isonomia

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Research paper thumbnail of Algumas Notas sobre a Incidência do Imposto de Renda sobre os Rendimentos Recebidos Acumuladamente (RRA)

Revista Da Faculdade De Direito, Feb 28, 2013

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Research paper thumbnail of Direito tributário e financeiro

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Research paper thumbnail of Algumas Notas Sobre a Prova No Planejamento Tributário

Revista Da Faculdade De Direito, Nov 11, 2013

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Research paper thumbnail of Contributions from Neuroscience and Biology to the Philosophy of Law

UNIO - EU Law Journal - 1st. Edition (peer reviewed), Jul 1, 2015

This article discusses the possibility of dealing, from a scientific point of view, with ethical ... more This article discusses the possibility of dealing, from a scientific point of view, with ethical standards from which one can critically evaluate positive law. For a long time it was considered that such standards would be subjective, emotional, and that they would vary according to time and place. That is why it as considered impossible, especially from a positivist point of view, to examine them using a scientific approach, due to a lack of the necessary objectivity. The findings of contemporary biology and neuroscience, however, may cast new light on this debate. Although they would not resolve the debate, these findings significantly challenge the idea that moral sentiments cannot be able to be scientifically studied.

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Research paper thumbnail of É possível afirmar-se a existência de um pensamento constitucional brasileiro? Análise de algumas idéias de Tobias Barreto

Pensar - Revista de Ciências Jurídicas, 2009

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Research paper thumbnail of É Apropriado Falar-Se Em Uma Dogmática Jurídica?

Cadernos da Escola de Direito e Relações Internacionais, 2008

It is common among legal thinkers the use of the word legal dogmatic to describe scientific study... more It is common among legal thinkers the use of the word legal dogmatic to describe scientific study of law. However, contemporary science has defined the scientific knowledge by exclusion, as the antonym of dogmatic. Furthermore, the hermeneutics today consider to be mistaken the idea that the interpreter is limited to describe norms, which are the meaning of legal texts, and because of this are indeed (re)constructed by the interpreter from his pre-understanding, the particularities the case and the values inserted in the legal system. For these reasons, the expression legal dogmatics, which confuses more than clarifies, is to be abandoned.

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Research paper thumbnail of Algumas notas sobre a prova no planejamento tributário

Revista da Faculdade de Direito da Universidade Federal do Ceará, Nov 1, 2013

This article discusses about the role of proof within the context of reasoning in process, specif... more This article discusses about the role of proof within the context of reasoning in process, specifically in the tax process. The research makes use of contributions from Theory of Knowledge and Process Theory, working with concepts of truth, presumption and burden of proof, and then examines a case over tax planning. It concludes that all cognition, ultimately, is based on evidences, but the legal system and the court establish presumptions and burdens of proof for parties, and that, in this sense, in the field of tax planning, the presumption of good faith must prevail, focusing the burden of proof on the abusive nature of the business practiced.

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Research paper thumbnail of É Possível Afirmar-Se a Existência De Um Pensamento Constitucional Brasileiro? Análise De Algumas Idéias De Tobias Barreto …

unifor.br

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Research paper thumbnail of Still on the repayment of indirect taxes

Social Science Research Network - SSRN, Feb 1, 2013

The repayment of indirect taxes raises questions not only in Brazil but in many parts of the worl... more The repayment of indirect taxes raises questions not only in Brazil but in many parts of the world, mainly because of the so called “passing-on defense”. Brazilian Courts has given inadequate treatment to this subject, which, in fact, denies the judicial review of the tax relationship, violating the provisions of art. 5.º, XXXV, CF/88, and even the idea of rule of law. European Court of Justice has different concerns when examining the matter, recognizing that the shift of the tax burden is very difficult to determine and measure. It happens in relation to all taxes, to a greater or lesser extent, and should be taken into consideration by the legislature in fixing the rates of taxes on certain products, as a matter of tax policy, but not on individual relationships, to deny the taxpayer rights, as the repayment of ultra vires taxes, especially because it would be contradictory to do so and at the same time, deny such rights also to the ultimate consumer who eventually supported the ...

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Research paper thumbnail of Incoerência entre Fundamentos Usados no Julgamento de Questões Diversas e a Integridade da Jurisprudência Tributária

Revista Direito Tributário Atual

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Research paper thumbnail of Aspects de droit financier sous-jacents au processus d’impeachment au Brésil

Revista de Investigações Constitucionais

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Research paper thumbnail of Ciência Do Direito Tributário, Economia Comportamental e Extrafiscalidade

Revista Brasileira de Políticas Públicas

Desde meados do Século XX, o estudo do Direito Tributário no Brasil desenvolveu-se a partir da pr... more Desde meados do Século XX, o estudo do Direito Tributário no Brasil desenvolveu-se a partir da premissa segundo a qual, para ser científico, seria necessário limitar-se à descrição de seu objeto, as normas vigentes sobre tributação. Essa visão, que subsiste em parcela dos que se ocupam desse ramo do conhecimento jurídico, é equivocada do ponto de vista epistemológico, pois a mera descrição de uma segmentação da realidade não é o que caracteriza conhecimento como científico, tornando, pelo contrário, o estudo incapaz de compreender o seu objeto. No campo da tributação extrafiscal, essa deficiência se mostra clara na incapacidade de os juristas lidarem com seus aspectos substanciais. Neste artigo se demonstra que, quanto ao uso de ônus e bônus econômicos, gênero do qual a tributação extrafiscal é espécie, constatações da neurociência e da economia comportamental revelam que, dependendo da forma como são concedidos, alguns incentivos podem conduzir a resultado contrário ao pretendido, ...

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Research paper thumbnail of Contributions from Neuroscience and Biology to the Philosophy of Law

UNIO – EU Law Journal

This article discusses the possibility of dealing, from a scientific point of view, with ethical ... more This article discusses the possibility of dealing, from a scientific point of view, with ethical standards from which one can critically evaluate positive law. For a long time it was considered that such standards would be subjective, emotional, and that they would vary according to time and place. That is why it was considered impossible, especially from a positivist point of view, to examine them using a scientific approach, due to a lack of the necessary objectivity. The findings of contemporary biology and neuroscience, however, may cast new light on this debate. Although they would not resolve the debate, these findings significantly challenge the idea that moral sentiments cannot be able to be scientifically studied.

Bookmarks Related papers MentionsView impact

Research paper thumbnail of O (projeto de) novo Código de Processo Civil e a "jurisprudência defensiva

Bookmarks Related papers MentionsView impact

Research paper thumbnail of É apropriado falar-se em uma "Dogmática Jurídica"?

Cadernos Da Escola De Direito E Relacoes Internacionais, Jun 26, 2009

It is common among legal thinkers the use of the word legal dogmatic to describe scientific study... more It is common among legal thinkers the use of the word legal dogmatic to describe scientific study of law. However, contemporary science has defined the scientific knowledge by exclusion, as the antonym of dogmatic. Furthermore, the hermeneutics today consider to be mistaken the idea that the interpreter is limited to describe norms, which are the meaning of legal texts, and because of this are indeed (re)constructed by the interpreter from his pre-understanding, the particularities the case and the values inserted in the legal system. For these reasons, the expression legal dogmatics, which confuses more than clarifies, is to be abandoned.

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Research paper thumbnail of Notas Sobre Democracia Liberdade e Igualdade

Cadernos Da Escola De Direito E Relacoes Internacionais, Nov 16, 2011

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Research paper thumbnail of Legitimação Do Tributo: Algumas Notas

Revista De Financas Publicas Tributacao E Desenvolvimento, Mar 16, 2015

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Research paper thumbnail of É POSSÍVEL AFIRMAR-SE A EXISTÊNCIA DE UM PENSAMENTO CONSTITUCIONAL BRASILEIRO? ANÁLISE DE ALGUMAS IDÉIAS DE TOBIAS BARRETO. Doi: 10.5020/2317-2150.2009.v14n1p73

Pensar Revista De Ciencias Juridicas, Feb 18, 2010

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Research paper thumbnail of 7 - Confisco, mínimo existencial e isonomia

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Research paper thumbnail of Algumas Notas sobre a Incidência do Imposto de Renda sobre os Rendimentos Recebidos Acumuladamente (RRA)

Revista Da Faculdade De Direito, Feb 28, 2013

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Research paper thumbnail of Direito tributário e financeiro

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Research paper thumbnail of Algumas Notas Sobre a Prova No Planejamento Tributário

Revista Da Faculdade De Direito, Nov 11, 2013

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Research paper thumbnail of Contributions from Neuroscience and Biology to the Philosophy of Law

UNIO - EU Law Journal - 1st. Edition (peer reviewed), Jul 1, 2015

This article discusses the possibility of dealing, from a scientific point of view, with ethical ... more This article discusses the possibility of dealing, from a scientific point of view, with ethical standards from which one can critically evaluate positive law. For a long time it was considered that such standards would be subjective, emotional, and that they would vary according to time and place. That is why it as considered impossible, especially from a positivist point of view, to examine them using a scientific approach, due to a lack of the necessary objectivity. The findings of contemporary biology and neuroscience, however, may cast new light on this debate. Although they would not resolve the debate, these findings significantly challenge the idea that moral sentiments cannot be able to be scientifically studied.

Bookmarks Related papers MentionsView impact

Research paper thumbnail of É possível afirmar-se a existência de um pensamento constitucional brasileiro? Análise de algumas idéias de Tobias Barreto

Pensar - Revista de Ciências Jurídicas, 2009

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Research paper thumbnail of É Apropriado Falar-Se Em Uma Dogmática Jurídica?

Cadernos da Escola de Direito e Relações Internacionais, 2008

It is common among legal thinkers the use of the word legal dogmatic to describe scientific study... more It is common among legal thinkers the use of the word legal dogmatic to describe scientific study of law. However, contemporary science has defined the scientific knowledge by exclusion, as the antonym of dogmatic. Furthermore, the hermeneutics today consider to be mistaken the idea that the interpreter is limited to describe norms, which are the meaning of legal texts, and because of this are indeed (re)constructed by the interpreter from his pre-understanding, the particularities the case and the values inserted in the legal system. For these reasons, the expression legal dogmatics, which confuses more than clarifies, is to be abandoned.

Bookmarks Related papers MentionsView impact

Research paper thumbnail of Algumas notas sobre a prova no planejamento tributário

Revista da Faculdade de Direito da Universidade Federal do Ceará, Nov 1, 2013

This article discusses about the role of proof within the context of reasoning in process, specif... more This article discusses about the role of proof within the context of reasoning in process, specifically in the tax process. The research makes use of contributions from Theory of Knowledge and Process Theory, working with concepts of truth, presumption and burden of proof, and then examines a case over tax planning. It concludes that all cognition, ultimately, is based on evidences, but the legal system and the court establish presumptions and burdens of proof for parties, and that, in this sense, in the field of tax planning, the presumption of good faith must prevail, focusing the burden of proof on the abusive nature of the business practiced.

Bookmarks Related papers MentionsView impact

Research paper thumbnail of É Possível Afirmar-Se a Existência De Um Pensamento Constitucional Brasileiro? Análise De Algumas Idéias De Tobias Barreto …

unifor.br

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Research paper thumbnail of Still on the repayment of indirect taxes

Social Science Research Network - SSRN, Feb 1, 2013

The repayment of indirect taxes raises questions not only in Brazil but in many parts of the worl... more The repayment of indirect taxes raises questions not only in Brazil but in many parts of the world, mainly because of the so called “passing-on defense”. Brazilian Courts has given inadequate treatment to this subject, which, in fact, denies the judicial review of the tax relationship, violating the provisions of art. 5.º, XXXV, CF/88, and even the idea of rule of law. European Court of Justice has different concerns when examining the matter, recognizing that the shift of the tax burden is very difficult to determine and measure. It happens in relation to all taxes, to a greater or lesser extent, and should be taken into consideration by the legislature in fixing the rates of taxes on certain products, as a matter of tax policy, but not on individual relationships, to deny the taxpayer rights, as the repayment of ultra vires taxes, especially because it would be contradictory to do so and at the same time, deny such rights also to the ultimate consumer who eventually supported the ...

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