Limites normativos da responsabilidade do Estado por dano tributário no direito brasileiro vigente

O propósito deste artigo é investigar os limites normativos da responsabilidade do Estado no âmbito das relações tributárias, emergentes da obrigação do contribuinte (ou responsável) de pagar tributos, a partir da interpretação do conjunto de enunciados prescritivos do Direito brasileiro vigente que versam sobre o exercício da função fiscal e sobre o dever jurídico de reparar danos dispostos na CF/88, no CTN e no CC/02, confrontando-os com a doutrina e a jurisprudência existentes sobre o tema. Serão examinadas algumas decisões proferidas pelo Supremo Tribunal Federal (STF), pelo Superior Tribunal de Justiça (STJ) e por Tribunais Regionais brasileiros para verificar como o instituto tem sido compreendido por esses tribunais.O propósito deste artigo é investigar os limites normativos da responsabilidade do Estado no âmbito das relações tributárias, emergentes da obrigação do contribuinte (ou responsável) de pagar tributos, a partir da interpretação do conjunto de enunciados prescritivos do Direito brasileiro vigente que versam sobre o exercício da função fiscal e sobre o dever jurídico de reparar danos dispostos na CF/88, no CTN e no CC/02, confrontando-os com a doutrina e a jurisprudência existentes sobre o tema. Serão examinadas algumas decisões proferidas pelo Supremo Tribunal Federal (STF), pelo Superior Tribunal de Justiça (STJ) e por Tribunais Regionais brasileiros para verificar como o instituto tem sido compreendido por esses tribunais

A aplicação do Código de Defesa do Consumidor às ações judiciais por alegado erro médico (The application of the code of consumer protection to claims for alleged medical malpractice)

This paper aims to analyze the medical responsibility within the context of the current doctrine and case law to demonstrate, through the analysis of legal claims for alleged medical malpractice before courts, that the rights granted to the consumers by the Code of Consumer and prerogatives of facilitating access to courts are currently applied by legal professionals to the exercise of medical activity in general, ie, both in relation to business companies - hospitals, clinics and health plans, and healthcare liberal professionals, without considering that § 4 of art. 14 of the Code of Consumer, which required the burden of proof (recklessness, negligence and malpractice) for professional liberal liability, determines a contrario sensu, the application of the rules of the Civil Code, so that also prerogatives facilitation of access to courts, tipically of consumer legislation could not be applied to the exercise of independent professional activit

The role of processing foregrounding in empathic reactions in literary reading

A considerable body of research has examined the age-old assertion that reading literature enhances empathy, however, mixed results have been found. The present study attempts to clarify such disparities, investigating the role of foregrounding in possible differences in readers’ processing of literary texts and its connection with readers’ empathic reactions. We asked participants (N = 78) to mark parts of the text they considered as “foregrounding” (i.e., deviating from “normal” discourse), and we analyzed how they processed these stylistic aspects. Participants’ open responses to one of two selected texts were categorized as either Shallow, Failed, Partial, or Full Processing of Foregrounding. Full processing was associated with higher Comprehensive State Empathy Scale scores than Failed Processing. Stylistic analysis of word combinations that participants marked as “striking” suggests that, rather than stylistic devices per se, readers’ depth of processing may enhance state empathy.publishedVersio

The application of the Code of Consumer Protection to claims for alleged medical malpractice

A presente pesquisa tem como objetivo analisar a responsabilidade do médico dentro do contexto doutrinário e jurisprudencial da atualidade e demonstrar, a partir da análise de ações judiciais por alegado erro médico, propostas perante o Poder Judiciário, que os direitos atribuídos ao consumidor pelo Código de Defesa do Consumidor, bem como as prerrogativas de facilitação do acesso ao Judiciário atualmente são aplicados pelos profissionais do Direito ao exercício da atividade médica de forma generalizada, ou seja, tanto em relação às sociedades empresárias – hospitais, clínicas e planos de saúde, quanto aos profissionais liberais, sem considerar que o § 4º do art. 14 do Código de Defesa do Consumidor, ao estabelecer como requisito para a responsabilidade do profissional liberal a comprovação de culpa (imprudência, negligência e imperícia), determina, a contrario sensu, a aplicação das normas do Código Civil, de forma que, também as prerrogativas de facilitação de acesso ao Judiciário, exclusivas da legislação de consumo, não poderiam ser aplicadas ao exercício da atividade pelo profissional liberal.This paper aims to analyze the medical responsibility within the context of the current doctrine and case law to demonstrate, through the analysis of legal claims for alleged medical malpractice before courts, that the rights granted to the consumers by the Code of Consumer and prerogatives of facilitating access to courts are currently applied by legal professionals to the exercise of medical activity in general, ie, both in relation to business companies - hospitals, clinics and health plans, and healthcare liberal professionals, without considering that § 4 of art. 14 of the Code of Consumer, which required the burden of proof (recklessness, negligence and malpractice) for professional liberal liability, determines a contrario sensu, the application of the rules of the Civil Code, so that also prerogatives facilitation of access to courts, tipically of consumer legislation could not be applied to the exercise of independent professional activity

A aplicação do Código de Defesa do Consumidor às ações judiciais por alegado erro médico

A presente pesquisa tem como objetivo analisar a responsabilidade do médico dentro do contexto doutrinário e jurisprudencial da atualidade e demonstrar, a partir da análise de ações judiciais por alegado erro médico, propostas perante o Poder Judiciário, que os direitos atribuídos ao consumidor pelo Código de Defesa do Consumidor, bem como as prerrogativas de facilitação do acesso ao Judiciário atualmente são aplicados pelos profissionais do Direito ao exercício da atividade médica de forma generalizada, ou seja, tanto em relação às sociedades empresárias – hospitais, clínicas e planos de saúde, quanto aos profissionais liberais, sem considerar que o § 4º do art. 14 do Código de Defesa do Consumidor, ao estabelecer como requisito para a responsabilidade do profissional liberal a comprovação de culpa (imprudência, negligência e imperícia), determina, a contrario sensu, a aplicação das normas do Código Civil, de forma que, também as prerrogativas de facilitação de acesso ao Judiciário, exclusivas da legislação de consumo, não poderiam ser aplicadas ao exercício da atividade pelo profissional liberal.This paper aims to analyze the medical responsibility within the context of the current doctrine and case law to demonstrate, through the analysis of legal claims for alleged medical malpractice before courts, that the rights granted to the consumers by the Code of Consumer and prerogatives of facilitating access to courts are currently applied by legal professionals to the exercise of medical activity in general, ie, both in relation to business companies - hospitals, clinics and health plans, and healthcare liberal professionals, without considering that § 4 of art. 14 of the Code of Consumer, which required the burden of proof (recklessness, negligence and malpractice) for professional liberal liability, determines a contrario sensu, the application of the rules of the Civil Code, so that also prerogatives facilitation of access to courts, tipically of consumer legislation could not be applied to the exercise of independent professional activity

The role of processing foregrounding in empathic reactions in literary reading

A considerable body of research has examined the age-old assertion that reading literature enhances empathy, however, mixed results have been found. The present study attempts to clarify such disparities, investigating the role of foregrounding in possible differences in readers’ processing of literary texts and its connection with readers’ empathic reactions. We asked participants (N = 78) to mark parts of the text they considered as “foregrounding” (i.e., deviating from “normal” discourse), and we analyzed how they processed these stylistic aspects. Participants’ open responses to one of two selected texts were categorized as either Shallow, Failed, Partial, or Full Processing of Foregrounding. Full processing was associated with higher Comprehensive State Empathy Scale scores than Failed Processing. Stylistic analysis of word combinations that participants marked as “striking” suggests that, rather than stylistic devices per se, readers’ depth of processing may enhance state empathy

A review on the radiological protection materiality in environmental sustainability reports

Materiality should be used as a strategic business tool, with implications beyond social, economic, and environmental responsibility in sustainability reporting. Organizations can benefit by incorporate materiality into their existing economic processes, creating a broader approach and ensuring strategies with significant social and environmental topics. This provides stakeholder engagement; prioritizes financial resources for sustainability; develops new business; identifies climate change issues; among others. In this context, aim this study was to present a review the materiality related to radiologic protection in organizational sustainability reports. The results show that radiologic protection is considered in several topics in the organizational sustainability reports evaluated, represented from issues occupational health and safety, environmental assessment suppliers, environmental compliance, local communities, and waste management. It was concluded that, in preparing the materiality matrix, it is necessary to have the methods defined advance to grant them to be reproduced and periodically reviewed. This will allow to demonstrate the sustainability evolution and its alignment with the organizations' strategies

Schwann cells ER-associated degradation contributes to myelin maintenance in adult nerves and limits demyelination in CMT1B mice

In the peripheral nervous system (PNS) myelinating Schwann cells synthesize large amounts of myelin protein zero (P0) glycoprotein, an abundant component of peripheral nerve myelin. In humans, mutations in P0 cause the demyelinating Charcot-Marie-Tooth 1B (CMT1B) neuropathy, one of the most diffused genetic disorders of the PNS. We previously showed that several mutations, such as the deletion of serine 63 (P0-S63del), result in misfolding and accumulation of P0 in the endoplasmic reticulum (ER), with activation of the unfolded protein response (UPR). In addition, we observed that S63del mouse nerves display the upregulation of many ER-associated degradation (ERAD) genes, suggesting a possible involvement of this pathway in the clearance of the mutant P0. In ERAD in fact, misfolded proteins are dislocated from the ER and targeted for proteasomal degradation. Taking advantage of inducible cells that express the ER retained P0, here we show that the P0-S63del glycoprotein is degraded via ERAD. Moreover, we provide strong evidence that the Schwann cell-specific ablation of the ERAD factor Derlin-2 in S63del nerves exacerbates both the myelin defects and the UPR in vivo, unveiling a protective role for ERAD in CMT1B neuropathy. We also found that lack of Derlin-2 affects adult myelin maintenance in normal nerves, without compromising their development, pinpointing ERAD as a previously unrecognized player in preserving Schwann cells homeostasis in adulthood. Finally, we provide evidence that treatment of S63del peripheral nerve cultures with N-Acetyl-D-Glucosamine (GlcNAc), known to enhance protein quality control pathways in C.elegans, ameliorates S63del nerve myelination ex vivo. Overall, our study suggests that potentiating adaptive ER quality control pathways might represent an appealing strategy to treat both conformational and age-related PNS disorders

Schwann cells ER-associated degradation contributes to myelin maintenance in adult nerves and limits demyelination in CMT1B mice

In the peripheral nervous system (PNS) myelinating Schwann cells synthesize large amounts of myelin protein zero (P0) glycoprotein, an abundant component of peripheral nerve myelin. In humans, mutations in P0 cause the demyelinating Charcot-Marie-Tooth 1B (CMT1B) neuropathy, one of the most diffused genetic disorders of the PNS. We previously showed that several mutations, such as the deletion of serine 63 (P0-S63del), result in misfolding and accumulation of P0 in the endoplasmic reticulum (ER), with activation of the unfolded protein response (UPR). In addition, we observed that S63del mouse nerves display the upregulation of many ER-associated degradation (ERAD) genes, suggesting a possible involvement of this pathway in the clearance of the mutant P0. In ERAD in fact, misfolded proteins are dislocated from the ER and targeted for proteasomal degradation. Taking advantage of inducible cells that express the ER retained P0, here we show that the P0-S63del glycoprotein is degraded via ERAD. Moreover, we provide strong evidence that the Schwann cell-specific ablation of the ERAD factor Derlin-2 in S63del nerves exacerbates both the myelin defects and the UPR in vivo, unveiling a protective role for ERAD in CMT1B neuropathy. We also found that lack of Derlin-2 affects adult myelin maintenance in normal nerves, without compromising their development, pinpointing ERAD as a previously unrecognized player in preserving Schwann cells homeostasis in adulthood. Finally, we provide evidence that treatment of S63del peripheral nerve cultures with N-Acetyl-D-Glucosamine (GlcNAc), known to enhance protein quality control pathways in C.elegans, ameliorates S63del nerve myelination ex vivo. Overall, our study suggests that potentiating adaptive ER quality control pathways might represent an appealing strategy to treat both conformational and age-related PNS disorders. Author summary Charcot-Marie-Tooth neuropathies are a large family of peripheral nerve disorders, showing extensive clinical and genetic heterogeneity. Although strong advances have been made in the identification of genes and mutations involved, effective therapies are still lacking. Intracellular retention of abnormal proteins has been recently suggested as one of the pathogenetic events that might underlie several conformational neuropathies. To limit the toxic effects of accumulated mutant proteins, cells have developed efficient protein quality control systems aimed at optimizing both protein folding and degradation. Here we show that ER-associated degradation limits Schwann cells stress and myelin defects caused by the accumulation of a mutant myelin protein into the ER. In addition, we also describe for the first time the importance of Schwann cells ERAD in preserving myelin integrity in adult nerves, showing that genetic ERAD impairment leads to a late onset, motor-predominant, peripheral neuropathy in vivo. Effort in the design of strategies that potentiate ERAD and ER quality controls is therefore highly desirable