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Tributação da energia : aspectos tributários da integração energética na América do Sul

Dissertação (mestrado)—Universidade de Brasília, Faculdade de Direito, Curso de Pós-Graduação em Direito, 2017.O trabalho discorre sobre os óbices tributários à integração energética da América do Sul e propõe soluções no âmbito da legislação brasileira para superar esses problemas. A pesquisa tem por objetivos gerais analisar as diferentes modalidades de tributação da energia nos sistemas tributários selecionados da América do Sul e propor alterações legislativas no sistema tributário brasileiro que promovam a harmonização do mesmo com os demais sistemas tributários da região. São objetivos específicos do trabalho detectar as discrepâncias entre os sistemas tributários selecionados que constituem óbice à integração em matéria de energia; analisar peculiaridades do mercado de geração, transmissão e distribuição de energia que afetem o processo de harmonização tributária entre os Estados selecionados; indicar métodos de harmonização adequados às etapas e peculiaridades do mercado de geração e fornecimento de energia; analisar a aplicação dos critérios de destino e origem na tributação da energia de modo a equilibrar equidade e eficiência; propor alterações legislativas no sistema brasileiro de modo a garantir a neutralidade fiscal sobre a energia elétrica e o intercâmbio energético eficiente entre países da região. Como marco teórico, utiliza a literatura tributária em matéria de tributação do consumo, integração econômica regional e harmonização legislativa em matéria tributária. Conclui pela necessidade de unificação e centralização da tributação geral sobre o consumo no Brasil e pela manutenção, no caso da tributação de produtos de energia, do critério de destino como definidor de competência na tributação de operações internacionais.The dissertation discusses the tax obstacles to South American energy integration and proposes solutions under Brazilian legislation to overcome these problems. The general objectives of the research are to analyze the different models of energy taxation in the selected tax systems of South America and to propose legislative changes in the Brazilian tax system that could promote it’s the harmonization in relation to the other tax systems of the region. The specific objectives of the dissertation are to detect the discrepancies between the selected tax systems that are an obstacle to energy integration; analyze peculiarities of the generation, transmission and distribution market that affect the process of tax harmonization between the selected States; indicate appropriate methods of harmonization to the stages and peculiarities of the energy generation and supply market; check the application of destination and origin criteria in energy taxation in order to balance justice and efficiency; propose legislative changes in the Brazilian system in order to guarantee fiscal neutrality on energy and efficient energy exchange between countries of the region. As a theoretical framework, it uses the tax literature on taxation of consumption, regional economic integration and legislative harmonization in tax matters. It concludes by the need to unify and centralize the general taxation on consumption in Brazil and by maintaining, in the case of energy products taxation, the criterion of destination as a competence element in the taxation of international operations

The poetry of Celtic places

This paper examines the radical shift in the place of Celts in the French imagination during the course of the nineteenth century, by focusing on two versions of a passage describing Wales by Michelet: the first written in his travel journal (1834), the second published by his widow (1893). Wales, by virtue of being a Celtic place, allows Michelet to deepen his understanding of France. Whereas juxtaposition of the two versions of his text reveals something of the French state’s attitude toward the ambiguously domestic and exotic Celtic “other.

How 'dynasty' became a modern global concept : intellectual histories of sovereignty and property

The modern concept of ‘dynasty’ is a politically-motivated modern intellectual invention. For many advocates of a strong sovereign nation-state across the nineteenth and early twentieth century, in France, Germany, and Japan, the concept helped in visualizing the nation-state as a primordial entity sealed by the continuity of birth and blood, indeed by the perpetuity of sovereignty. Hegel’s references to ‘dynasty’, read with Marx’s critique, further show how ‘dynasty’ encoded the intersection of sovereignty and big property, indeed the coming into self-consciousness of their mutual identification-in-difference in the age of capitalism. Imaginaries about ‘dynasty’ also connected national sovereignty with patriarchal authority. European colonialism helped globalize the concept in the non-European world; British India offers an exemplar of ensuing debates. The globalization of the abstraction of ‘dynasty’ was ultimately bound to the globalization of capitalist-colonial infrastructures of production, circulation, violence, and exploitation. Simultaneously, colonized actors, like Indian peasant/‘tribal’ populations, brought to play alternate precolonial Indian-origin concepts of collective regality, expressed through terms like ‘rajavamshi’ and ‘Kshatriya’. These concepts nourished new forms of democracy in modern India. Global intellectual histories can thus expand political thought today by provincializing and deconstructing Eurocentric political vocabularies and by recuperating subaltern models of collective and polyarchic power.PostprintPeer reviewe

Introduction: Politics, Geographies and Histories in Workers’ Education

Tamboukou, M., Introduction: Politics, Geographies and Histories in Workers’ Education, 2016, reproduced with permission of Palgrave Macmillan. This extract is taken from the author's original manuscript and has not been edited. The definitive, published, version of record is available here: http://www.palgrave.com/gb/book/9781137490148#aboutBoo