https://repositorio.pucsp.br/jspui/handle/handle/5333 2026-05-14T15:12:47Z 2026-05-14T15:12:47Z https://repositorio.pucsp.br/jspui/handle/handle/46862 2026-05-05T04:04:40Z 2020-12-14T00:00:00Z

Título: Princípio da efetividade financeiro-tributária e o caráter fiduciário do tributo Abstract: In the present work we analyze the role of the Brazilian State as it was designed in the Magna Carta, studying the set of norms that embody what we understand as the State's financial activity, which involves besides the task of planning, executing and controlling the public budget, also, the action of instituting and collecting taxes, bringing together the Financial Law and the Tax Law, two closely related disciplines. The meeting of these two branches of law was intended to reinforce the causal link that exists between collection and application of resources, attesting that the tribute, besides an “ex lege” obligation, also has a strong fiduciary nature. By creating a constitutional principle, which representing a value, that influences the behavior of the actors who participate in the State's financial activity, providing taxes, as resources delivered in trust, must be applied in line with the law, with impersonality, ethics, transparency, efficiency, legitimacy, economy and accountability reaching its primary purpose, which is social welfare Tipo: Tese

2020-12-14T00:00:00Z https://repositorio.pucsp.br/jspui/handle/handle/46860 2026-04-29T12:18:51Z 2026-03-26T00:00:00Z

Título: (IN) Congruência da tentativa com dolo eventual no crime de homicídio à luz do direito penal redutor Abstract: This doctoral thesis aims to investigate the (in) congruence between attempt and eventual in the crime of homicide, offering a critical examination of the dogmatic, political, and historical foundations underlying this controversial theoretical articulation. Although both institutes are formally provided for in Brazilian criminal legislation, their combination – particularly within the context of homicide – reveals structural tensions that challenge the internal coherence of criminal law theory. The research departs from the hypothesis that, despite the apparent formal compatibility between the institutes, there exists a profound dissonance between the volitional requirements of criminal attempt and the attenuated subjective content of eventual intent. To construct a robust foundation for this critical analysis, the first part of the thesis explores the historical-normative development of the crime of homicide, encompassing ancient, medieval, modern, and contemporary legal systems. This historical survey not only traces the normative and axiological transformations of homicide repression but also elucidates the emergence of core dogmatic categories within their broader cultural and philosophical matrices. The study then focuses on the legal treatment of homicide in Brazilian criminal law, paying special attention to Indigenous legal traditions, the Portuguese Ordenações, the Criminal Code of the Empire of 1830, and the Republican Penal Code of 1890, thereby outlining a critical panorama of punitive rationalities and doctrinal inflections. In the second part, the thesis offers a meticulous legal-dogmatic analysis of homicide in the current Brazilian legal framework, emphasizing its normative and subjective components. The final and conclusive stage interrogates the compatibility between attempt and eventual intent, addressing whether it is theoretically consistent, within the framework of criminal law theory, to admit the coexistence of a figure that demands resolute intent to commit a crime (attempt) with one that merely tolerates the risk of the result (eventual intent). Through a critical examination of national and foreign doctrinal and jurisprudential constructions, the thesis demonstrates that imputing attempted homicide based on eventual intent constitutes a dogmatically incoherent, systematically fragile, and politically hazardous operation. From the perspective of reductive criminal law, which is guided by a guarantee-based, anti-punitive rationale grounded in the principles of material legality, minimal intervention, and culpability, this thesis contends that such a combination entails a dangerous symbolic expansion of punitive power. It ultimately argues that attempt and eventual intent, although autonomous constructs within criminal law theory, are structurally irreconcilable in the context of homicide, requiring their theoretical and practical dissociation within Brazilian criminal dogmatics Tipo: Tese

2026-03-26T00:00:00Z https://repositorio.pucsp.br/jspui/handle/handle/46859 2026-04-29T12:17:59Z 2026-02-26T00:00:00Z

Título: Desafios da recuperação judicial de micro e pequenas empresas no Brasil: análise dos limites do instituto e o caso do DIP financing Abstract: The main objective of this study is to analyze the structural limits of the Brazilian judicial reorganization regime as applied to micro and small enterprises (MSEs), demonstrating how debtor-in-possession financing (DIP financing) paradigmatically reveals its inadequacy for this business segment. The research is based on the premise that, although MSEs account for the majority of business ventures in Brazil and play a central role in the country’s economic and social development, the legal framework governing corporate insolvency remains structured around the reality of medium-sized and large companies, proving incompatible with the economic, organizational, and financial characteristics of smaller enterprises. As specific objectives, the study examines the differentiated legal treatment afforded to MSEs under constitutional and statutory law; empirical data concerning business survival rates and the economic vulnerability of this segment; the role of credit in overcoming business distress; and the legal regime governing debtor financing in judicial reorganization. It also proposes mechanisms aimed at improving the effectiveness of the reorganization system for MSEs. The research is justified by the legal, economic, and social relevance of micro and small enterprises, the high business mortality rates observed in this segment, and the need to align the reorganization system with the constitutional mandate of favorable treatment for such enterprises. The central hypothesis advanced is that the ineffectiveness of judicial reorganization for MSEs does not stem from a lack of legal instruments, but rather from an excessively judicialized, costly, and formalistic legal-structural design, which hinders access to the procedure and, in practice, prevents both the recovery of these enterprises and the use of mechanisms such as DIP financing. From a theoretical and methodological perspective, the research adopts a legal-dogmatic approach, based on the analysis of legislation, specialized legal scholarship, and the principles of business and insolvency law. The study also employs the comparative method, particularly in examining DIP financing in foreign legal systems, as well as empirical analysis of secondary data from institutional sources such as Sebrae and the Brazilian Institute of Geography and Statistics (IBGE), in order to contextualize the economic reality of MSEs. The results indicate that, even after the enactment of Law No. 14,112/2020, judicial reorganization remains structurally inadequate for micro and small enterprises and that, although DIP financing may be functional in the abstract, it proves materially inaccessible to this segment. The study concludes that the effectiveness of the reorganization system for MSEs depends on the adoption of negotiation-oriented mechanisms that are less formalistic and less judicialized – such as out-of-court reorganization, preventive negotiation, and business mediation and conciliation instruments – as well as on the creation of institutional conditions that facilitate debtor financing in situations of business distress Tipo: Dissertação

2026-02-26T00:00:00Z https://repositorio.pucsp.br/jspui/handle/handle/46855 2026-04-29T12:13:02Z 2026-03-12T00:00:00Z

Título: Responsabilidade penal da pessoa jurídica e reestruturação societária Abstract: This doctoral research examines the possibility of corporate criminal liability in the context of corporate restructuring, focusing on whether criminal responsibility can be transferred or absorbed among legal entities involved in mergers, acquisitions, spin-offs, and transformations. The study begins by recognizing that the constitutional and statutory framework for corporate criminal liability in Brazil, particularly Law No. 9.605/1998, challenges the classical theory of criminal law based on personal culpability and individual punishment. It develops a comparative analysis of succession regimes across civil, labor, tax, and administrative law, identifying the absence of explicit criteria in the criminal sphere. The research pays special attention to recent jurisprudence, notably the Superior Court of Justice’s leading case REsp 1.977.172/PR, which addressed the persistence of corporate criminal liability following structural modifications. The thesis seeks to define the theoretical and constitutional boundaries governing the continuation or extinction of criminal liability in such contexts, through the principles of legality, non-transferability of punishment, and the preventive function of economic criminal law. Ultimately, it proposes a systematic reconstruction of corporate criminal attribution grounded in normative criteria of corporate identity and continuity, ensuring coherence between criminal repression, dogmatic legitimacy, and fundamental guarantees Tipo: Tese

2026-03-12T00:00:00Z