http://bibliotecatede.uninove.br/handle/tede/40 2026-08-28T06:47:40Z 2026-08-28T06:47:40Z Menzote, Murillo Eduardo Silva http://bibliotecatede.uninove.br/handle/tede/4011 2026-08-27T14:13:23Z 2026-06-17T00:00:00Z

Título: O ne bis in idem na interface entre o direito penal e o direito administrativo sancionador: limites ao poder punitivo e a proposta de reforma do código de processo penal Autor: Menzote, Murillo Eduardo Silva Primeiro orientador: Cruz, Rogério Schietti Machado Abstract: The Brazilian sanctioning system allows the same conduct to be punished simultaneously in both criminal and administrative spheres, without any normative mechanism to coordinate the responses of each. This configuration, legitimized by the dogma of the independence of instances, produces a cumulation of sanctions that frequently violates the ne bis in idem principle in its material dimension and conflicts with the constitutional requirements of proportionality and human dignity. This dissertation critically examines the legitimacy of such sanctioning duplicity and proposes a normative model capable of conferring unity, rationality, and material limits to the exercise of state punitive power. The research adopts a dogmatic-structural approach combined with comparative analysis, encompassing the Brazilian, North American, and European legal systems, alongside a normative-propositive perspective. Drawing on the theoretical frameworks of Ferrajoli, Roxin, and Hassemer, as well as specialized Brazilian scholarship, the study reconstructs the unity of the ius puniendi as a foundational premise of the principle, develops its material requirements, identity of subject, fact, and legal basis, and demonstrates that the absence of express legislative discipline produces a structural violation that interpretive tools alone cannot durably resolve. As its central contribution, the dissertation proposes the insertion of Article 66-A into the Brazilian Code of Criminal Procedure, establishing the mandatory suspension of administrative proceedings upon criminal prosecution for the same facts, the qualified prevalence of criminal decisions, and a sanctioning discount principle, whereby penalties already imposed in one sphere must be considered in the sentencing of the other. The proposal dialogues with the legislative models of Portugal, France, and Germany, as well as the jurisprudence of the European Court of Human Rights, offering the Brazilian debate a concrete instrument of reform that strengthens the effectiveness of the sanctioning system and the protection of fundamental rights. Instituição: Universidade Nove de Julho Tipo do documento: Tese

2026-06-17T00:00:00Z Canen, Doris http://bibliotecatede.uninove.br/handle/tede/4010 2026-08-27T13:58:51Z 2026-06-22T00:00:00Z

Título: Direitos da propriedade intelectual: desafios do nexo para a tributação da renda no mundo das novas tecnologias Autor: Canen, Doris Primeiro orientador: Santos Junior, Walter Godoy dos Abstract: La tributación de la economía digital se ha convertido en un tema central del debate global, puesto que las nuevas tecnologías ya forman parte de las operaciones cotidianas y los desafíos incluyen la mutabilidad del entorno digital, la heterogeneidad de los modelos de negocio y la necesidad de nuevos fundamentos jurídicos en el derecho tributario internacional. A su vez, los derechos de propiedad intelectual son cada vez más relevantes con la digitalización de la economía y se ven como esenciales para el desarrollo de un país. Con esto, es esencial la comprensión del nexo para la tributación de la renta derivada de la explotación de tales derechos y el análisis del tratamiento de los royalties y ganancias de capital, las formas más utilizadas para la tributación de los derechos de propiedad intelectual en los Convenios para evitar la Doble Imposición. Los tradicionales elementos de conexión se muestran obsoletos para vincular valores de operaciones digitales multifacéticas que trascienden fronteras y carecen de soportes fijos, siendo objeto de esta tesis analizar los elementos de conexión ahora existentes y exponer sus desafíos y presentar posibles soluciones para la adecuada tributación de la explotación de la propiedad intelectual.; The taxation of the digital economy has become a central topic in global debate, as new technologies are already part of everyday operations. The challenges include the mutability of the digital environment, the heterogeneity of business models, and the need for new legal anchors in international tax law. In turn, intellectual property rights are increasingly relevant with the digitalization of the economy and are seen as essential for a country's development. Therefore, understanding the nexus for taxing income derived from the exploitation of such rights is essential as well as the analysis of the treatment of royalties and capital gains, the most widely used methods for taxing intellectual property rights in the Double Tax Treaties. The traditional connecting factors have proven to be obsolete in linking values from multifaceted digital operations that transcend borders and lack fixed supports. The aim of this thesis is to analyze the existing connecting factors and expose their challenges as well as present possible solutions for the adequate taxation of the exploitation of intellectual property. Instituição: Universidade Nove de Julho Tipo do documento: Tese

2026-06-22T00:00:00Z Rocha, Darlan Élis de Borba e http://bibliotecatede.uninove.br/handle/tede/4009 2026-08-27T13:41:30Z 2026-06-24T00:00:00Z

Título: A efetividade da regionalização das varas empresariais no Rio Grande do Sul Autor: Rocha, Darlan Élis de Borba e Primeiro orientador: Calças, Manoel de Queiroz Pereira Abstract: The specialization of judicial jurisdiction in corporate law has been increasingly recognized as an important mechanism to promote procedural efficiency, improve the technical quality of judicial decisions, and enhance the predictability of rulings, particularly in judicial and extrajudicial reorganization and bankruptcy proceedings. In this context, the Brazilian National Council of Justice issued Recommendation No. 56/2019, encouraging state courts to restructure their judicial organization through the creation of specialized courts for corporate insolvency, allowing for regionalized jurisdiction. In compliance with this guideline, the Court of Justice of the State of Rio Grande do Sul implemented regional corporate courts starting in 2019 in several judicial districts across the state. Given the economic, social, and institutional impact of insolvency proceedings and the lack of publicly available academic studies assessing this model, this research aimed to analyze the effectiveness of the regionalization of corporate courts in Rio Grande do Sul, particularly with regard to reorganization and bankruptcy proceedings, examining their alignment with the CNJ recommendation, their impact on judicial performance, and potential implications for access to justice. The study adopted a predominantly empirical methodology, employing both quantitative and qualitative approaches, based on data extracted from a study conducted by the Brazilian Association of Jurimetrics, as well as a survey applied to lawyers, court staff, judges, and appellate judges at both state and national levels, enabling a comparative analysis of legal professionals’ perceptions. The findings indicate that court specialization contributed to increased procedural speed, improved technical quality of decisions, and greater predictability of outcomes, especially when compared to non-specialized courts, although structural limitations, the need for continuous training, and technological improvements were identified. It is concluded that the regionalization model adopted by the Court of Justice of Rio Grande do Sul has proven to be effective and consistent with the objectives that motivated its implementation, representing an appropriate judicial policy, albeit one that requires ongoing refinement to achieve its full potential within the contemporary framework of corporate justice. Instituição: Universidade Nove de Julho Tipo do documento: Dissertação

2026-06-24T00:00:00Z Nardi, Alfredo http://bibliotecatede.uninove.br/handle/tede/4008 2026-08-27T13:36:39Z 2026-06-30T00:00:00Z

Título: Regime geral do licenciamento ambiental, sustentabilidade ambiental empresarial e análise de risco Autor: Nardi, Alfredo Primeiro orientador: Marques, Samantha Ribeiro Meyer-Pflug Abstract: Environmental prevention depends on the quality of the knowledge produced before the administrative authorization of economic activities capable of causing environmental degradation. The central legal problem does not lie in the absence of a normative basis for requiring environmental risk analysis in licensing, but in the fact that the criteria triggering the production of qualified knowledge within the general regime remain insufficiently stabilized, an insufficiency that persists even after Law No. 15,190/2025. The approach adopted is doctrinal, reconstructive and de lege lata, theoretical and interpretive in nature, based on normative, doctrinal and case law sources. The 1988 Constitution, the Brazilian National Environmental Policy and Law No. 15,190/2025 form the normative core, complemented by sub-statutory regulations, technical standards, special regulatory subsystems and case law of the Federal Supreme Court and the Superior Court of Justice. Environmentally relevant economic activity is legally subject to the ecological variable, and corporate environmental sustainability is connected to preventive duties of organization, information and control. Environmental risk analysis is a legally admissible and methodologically identifiable instrument for the prior production of knowledge. Law No. 15,190/2025 incorporated the language of risk into the general environmental licensing regime, recognizing risk analysis as a conditional requirement without establishing sufficient national criteria for when it must be triggered. This framework reveals a deficit in the evidentiary sufficiency of the general environmental licensing regime when the fragmentation of preventive subsystems and the subsequent rigor of environmental liability coexist with underdetermined criteria for requiring, waiving or adapting risk analysis before administrative authorization. Risk analysis is not a universal requirement for every licensing procedure, nor does it replace environmental impact assessment or the licensing authority’s technical judgment. When a relevant risk, a reasonable technical possibility of identifying adverse scenarios, potential for serious harm and the licensing decision’s dependence on qualified knowledge converge, the prohibition of insufficient protection provides a reconstructive standard for requiring technical and legal justification of the licensing decision. Instituição: Universidade Nove de Julho Tipo do documento: Dissertação

2026-06-30T00:00:00Z