Suchergebnisse

This book looks at the interplay between criminal law and other branches of public law pursuing similar objectives (referred to as 'quasi-criminal law'). The need for clarifying the concepts and the interlink between criminal and quasi-criminal enforcement is a topic attracting a lot of discussion and debate in both academia and practice across Europe (and beyond). This volume adds to this debate by bringing to light the substantive and procedural problems stemming from the current parallel or dual use of the different enforcement systems. The collection draws on expertise from academia, practice and policy; its high-quality analysis will appeal to scholars, practitioners and policymakers alike.

In its 2009 decision in Infopaq (C-5/08), the Court of Justice of the European Union (CJEU) achieved a landmark result: the de facto, horizontal harmonization of the originality requirement. After that, nothing could stay the same. After providing an overview of the harmonization process in the copyright field over the past 30 years or so and, with that, the environment in which Infopaq came to be, this chapter considers Infopaq and the expansive effect of subsequent case law on other copyright subsistence requirements. The analysis also notes how the eventual outcome of Cofemel (C-683/17), insofar as works of applied art are concerned, is perfectly in line with such a jurisprudence. The chapter further considers the legal and institutional difficulties that such a string of CJEU decisions has given rise to and is yet to resolve before concluding that further questions are likely to be posed to the CJEU in the not too distant future. In other words: the construction of EU copyright is far from over.

ABSTRACT Objectives: this theoretical essay aims to present classic and contemporary fundamentals of the optimal tax theory (OTT) and to problematize its presence and possibilities in the scenario of tax policy in Brazil. Context: such objectives are located in the contemporary context that discusses tax reforms aimed at efficient and socially responsible public management. Methods: after surveying the state of knowledge of optimal taxation in Brazil, and from the perspective of economics and political law, we sought to identify secondary data on tax distribution in Organization for Economic Co-operation and Development (OECD) countries in relational analysis with data from Brazil. Results: the text draws attention to the fact that OTT is able to bring social issues to the discussion of public tax management policies in a structured way, with the perspective of inclusion and social responsibility, based on the importance of different treatment of economic agents, physical and legal, based on their needs and possibilities. Conclusion: it is concluded that, like in other countries, OTT is present in the Brazilian debate expressing as possible and necessary to advance in a tax policy that responds to the needs of public collection articulated and reconciled to social well-being through responsible management, modern and transparent.