Anti-avoidance jurisprudence in direct taxation: the CJEU between politics and certainty

Over a span of several years, the Court of Justice of the European Union (CJEU) developed a framework for anti-abuse in the context of European law and particularly established criteria for justifying restrictions on the fundamental freedoms in the tax context. In tax cases on anti-avoidance that are more recent, however, the court has demonstrated a notable change in its stance towards this issue that represents a disruption in the consistent development of its jurisprudence on abuse. While the court covers the contradictions in its case law by passing an impression of continuity between disparate decisions, it is remarkable how recent rulings draw from Organisation for Economic Co-operation and Development (OECD) language. This reliance on concepts from a non-EU institution, however, leads to legitimacy concerns. The increasing importance of international organizations and public opinion – for example, in reaction to the Panama Papers – in shaping the international tax landscape is undeniable. While high-profile projects like Base Erosion and Profit Shifting (BEPS) and Global Anti-Base Erosion (GloBE) highlight international tax issues, they also exert political pressure on judicial bodies such as the CJEU which leads to less methodological decisions that will align the court with political interests. In this context, the CJEU’s acting as a political player at the borderline of its competences is to be viewed critically, especially regarding the recent shift in its case law on abuse and tax avoidance that leads to concerns over legal certainty

Programação musical no Teatro Santa Isabel

Neste texto constam alguns resultados obtidos com a pesquisa em andamento de título A música na imprensa em Desterro no Séc. XIX, sob o recorte temático referente à música nos teatros desterrenses durante o período imperial, em especial o Teatro Santa Isabel. O principal objetivo deste trabalho é apontar alguns exemplos de programas musicais encontrados nos jornais da época, incluindo não só o repertório apresentado como também os artistas envolvidos na atividade cultural da capital da província de Santa Catarina

Transport Properties of the Diluted Lorentz Slab

We study the behavior of a point particle incident from the left on a slab of a randomly diluted triangular array of circular scatterers. Various scattering properties, such as the reflection and transmission probabilities and the scattering time are studied as a function of thickness and dilution. We show that a diffusion model satisfactorily describes the mentioned scattering properties. We also show how some of these quantities can be evaluated exactly and their agreement with numerical experiments. Our results exhibit the dependence of these scattering data on the mean free path. This dependence again shows excellent agreement with the predictions of a Brownian motion model.Comment: 14 pages of text in LaTeX, 7 figures in Postscrip

Paraganglioma vagal - relato de caso e revisão da literatura.

Introdução: Os paragangliomas (PG) são tumores raros, extremamente vascularizados, que se originam em células derivadas da crista neural associadas ao sistema nervoso autônomo. Os PG vagais são neoplasias que representam menos de 2,5% de todos os PG da cabeça e pescoço. Objetivos: Relatar um caso de paraganglioma vagal com embolização pré-operatória, seguida de exérese cirúrgica. Tendo como complicação a disfonia, devido a paralisia de prega vocal esquerda, e subsequente medicalização através de tireoplastia tipo 1 de Isshiki. Relato de caso:  A.Z., 54 anos, masculino, procurou serviço de Oncologia devido a tumor cervical esquerdo na face medial do músculo esternocleidomastoídeo, sem outras queixas. Ao exame físico, tumoração de consistência macia e elástica, indolor, medindo cerca de 05 cm. A ultrassonografia cervical mostrou hipervascularização do tumor, de tamanho aproximado de 05 cm, sendo puncionado e tendo como resultado citológico inconclusivo. A tomografia computadorizada (TC) com contraste evidenciou provável tumor do glomus vagal ou paraganglioma. A angiotomografia (angioTC) demonstrou lesão expansiva no espaço carotídeo esquerdo, com descolamento anterior das artérias carótidas interna e externa e intenso realce na fase arterial, associado a pequenas áreas hipodensas que podiam representar focos de degeneração e/ou necrose sem sinais de invasão de estruturas vasculares. A primeira hipótese foi de paraganglioma vagal. Embolização pré-operatória, foi realizada em ramos da artéria faríngea ascendente esquerda, artéria lingual esquerda e seus ramos. O controle angiográfico evidenciou a exclusão de quase a totalidade da lesão. Realizado exérese do tumor e linfonodo cervical esquerdo. O  anatomopatológico confirmou o diagnóstico de paraganglioma vagal. Ao retornar 20 dias após a cirurgia, apresenta como queixas disfonia, engasgos, voz rouca/soprosa grau moderado a severo. Submetido a videolaringoscopia com diagnóstico de paralisia de prega vocal esquerda. Após fonoterapia a prega vocal direita atingiu o limite em termos de coaptação, optado por realizar tireoplastia tipo 1 de Isshiki e colocação de fitas confeccionadas com o patch de politetrafluoroetilena expandido (ePTFE), Gore-Tex®. Após um mês o paciente apresenta voz clara e satisfatória, mantendo acompanhamento fonoaudiológico. Conclusão: Diante do diagnóstico de paraganglioma, o tratamento é cirúrgico podendo ou não ser precedido de embolização. Entre as complicações cirúrgicas, as lesões nervosas estão entre as mais comuns, ocorrendo em torno de 40% dos casos. Havendo como complicação a paralisia unilateral de prega vocal, a tireoplastia tipo I se tornou o procedimento de escolha para o retorno da qualidade vocal.

Prevalence of fear of COVID-19, depression, and anxiety among undergraduate students during remote classes

Background: During the coronavirus disease 2019 (COVID-19) pandemic, undergraduate students were exposed to symptoms of psychological suffering during remote classes. Therefore, it is important to investigate the factors that may be generated and be related to such outcomes. Objective: To investigate the association between fear of COVID-19, depression, anxiety, and related factors in undergraduate students during remote classes. Methods: This cross-sectional study included 218 undergraduate students (60.6% women and 39.4% men). Students answered a self-administered online questionnaire designed to gather personal information, pandemic exposure, physical activity level, fear of COVID-19 using the ‘Fear of COVID-19 Scale’, symptoms of depression using the Patient Health Questionnaire-9, and anxiety using General Anxiety Disorder-7. Results: Undergraduate students had a high prevalence of depression and anxiety (83.0% and 76.1%, respectively) but a low prevalence of fear of COVID-19 (28.9%) during remote classes. Multivariate analysis revealed that women who reported health status as neither good nor bad and who had lost a family member from COVID-19 had the highest levels of fear. For depression and anxiety, the main related factors found were female gender, bad health status, insufficiently active, and complete adherence to the restriction measures. Conclusion: These findings may be used to develop actions to manage symptoms of anxiety and depression among students, with interventions through physical activity programmes to improve mental health

Connectivity in the set of Tight Frame Wavelets (TFW)

We introduce new ideas to treat the problem of connectivity of wavelets. We develop a method which produces intermediate paths of Tight Frame Wavelets (TFW). Using this method we prove that a large class of TFW-s, with only mild conditions on their spectrum, are arcwise connected

Prevalence of dietary supplement use among male Brazilian recreational triathletes: a cross-sectional study

BACKGROUND AND RATIONALE The literature shows that the prevalence of dietary supplements is high and guidance by a nutritionist or specialized professional is low in professional triathletes. It is reasonable to assume that in recreational triathletes, the prevalence of dietary supplements will also be high and that a significant portion of the sampled population will use supplements without any guidance from a qualified professional. The present study investigated dietary supplement use among Brazilian male recreational triathletes. METHODS A total of 724 Brazilian male recreational triathletes (age: 38.00 [10.00] years and body mass index: 24.16 [3.02] kg/m$^{2}$) took part in this study. All participants answered an online questionnaire containing questions about their demographic characteristics and the nutritional aspects of their diet. RESULTS The results showed that ~ 90% (n = 653) of the interviewed participants reported using at least one dietary supplement. Surprisingly, ~ 25% did not receive supplement advice from a professional nutritionist. CONCLUSION The prevalence of dietary supplements in male recreational triathletes was high, and a substantial part of the sample did not receive professional recommendations. This situation is worrisome because dietary supplements should be prescribed by a professional nutritionist. PRACTICAL IMPLICATIONS Our results suggest the need for an appropriate attitude and guidance by health professionals who deal with this population, especially nutritionists, to promote safe practices

Internal cardiac massage in dogs: a new technique proposition for emergency pericardiotomy - ligament traction

PURPOSE: Describe a technique of emergency pericardiotomy, named as Ligament Traction (LT), to reduce the necessary time to begin the Internal Cardiac Massage. To perform the ICM an emergency toracotomy and pericardiotomy are necessary, both in remote time. The technique usually employed is the T pericardiotomy, whose execution depends on the apprehension of the pericardium with an Allis forceps. This apprehension is difficult and complicates the reanimation of the patient METHODS: Twenty canine corpses were divided into two groups: Group I - T pericardiotomy (n=10), and Group II - the LT technique (n=10). The LT consisted on the traction of the pericardiumphrenic ligament and the section of the pericardium next to its apex. The incision was elongated with the introduction of the fingers, also allowing the positioning of the heart in the hand of the operator and the immediate beginning of the ICM. RESULTS: Group I presented an execution period of 21.79 ± 0.88 second, and Group II of 8.58 ± 1.38, with p<0.0001 (highly expressive). CONCLUSION: The technique of pericardiotomy by Ligament Traction concur to outliving, because it avoids a larger time of cerebral ischemia, due to the early beginning of the circulation.OBJETIVO: Descrever uma técnica de pericardiotomia de emergência, denominada Tração Ligamentar (TL), para diminuir o tempo necessário ao início da Massagem Cardíaca Interna (MCI). Para a MCI necessita-se de toracotomia de emergência e pericardiotomia, ambas em tempo mínimo. A técnica comumente empregada corresponde a pericardiotomia em T, cuja execução depende da apreensão do pericárdio com uma pinça de Allis. Este pinçamento é difícil, dificultando a reanimação do paciente. MÉTODOS: Utilizou-se 20 cadáveres de cães, divididos em dois grupos de animais, sendo o Grupo I - pericardiotomia em T (n=10) e Grupo II - técnica proposta (n=10). A técnica de TL consistiu na tração do ligamento frenicopericárdico e da secção do pericárdio próximo ao seu ápice. A incisão foi alongada pelos dedos enquanto eram nela introduzidos e permitiu, também, o correto posicionamento do coração na mão do operador, bem como o pronto início da MCI. RESULTADOS: O Grupo I apresentou tempo de execução de 21,79 ± 0,88 segundo, e o Grupo II de 8,58 ± 1,38 segundo, sendo p<0,0001, (altamente significativo). CONCLUSÃO: A técnica de pericardiotomia por TL impede um tempo maior de isquemia cerebral, por iniciar prematuramente a circulação sangüínea, contribuindo para a sobrevida.Universidade Federal de Santa MariaEscola Paulista de MedicinaSOBRADIPECUniversidade de São PauloUNIFESP, EPMSciEL

Comparison of physiological and psychobiological acute responses between high intensity functional training and high intensity continuous training

Little is known about the physiological and psychobiological responses that occur during and after high intensity functional training (HIFT). We compared physiological and psychobiological responses during and after a HIFT session with a high intensity continuous training (HICT) session. Twenty-one trained and healthy men were submitted to 20-min session of HIFT and HICT on separate days. The heart rate, blood lactate concentration [Lac], levels of state anxiety, rates of perceived exertion (RPE) and perceived discomfort (RPE-D), and affective valence were measured. Exercise intensity of the HICT was adjusted to the mean heart rate obtained in the HIFT session. The highest heart rate in the training sessions was significantly higher in HIFT (mean ​± ​standard deviation [SD]: [187 ​± ​9] bpm) than in HICT (mean ​± ​SD: [178 ​± ​8] bpm, p ​< ​0.001). The [Lac] was significantly higher immediately after the HIFT (median [interquartile range (IQR)]: 6.8 [4.4] mmol/L) than the HICT (median [IQR]: 3.2 [1.9], p ​= ​0.021) and 10 ​min after (median [IQR]: HIFT ​= ​6.8 [4.9] mmol/L, HICT ​= ​2.9 [2.4] mmol/L, p ​= ​0.003). The RPE was also significantly higher in the HIFT (median [IQR]: HIFT ​= ​20 [2], HICT ​= ​15 [5], p ​= ​0.009). The physiological and psychobiological responses compared between HIFT and HICT sessions are similar, except for the higher heart rate obtained during the sessions, [Lac] and RPE. Probably, the results found for the higher heart rate obtained during the sessions, [Lac] and RPE may be explained by the higher participation of the anaerobic glycolytic metabolism during the HIFT session