FCHS (DCPC) - Artigos em Atas de Conferências Internacionais
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- Companies and autonomous taxation in corporate income tax in PortugalPublication . Rodrigues, Carlos; Campina, AnaSince 1990 in Portugal, in addition to paying income tax, companies are also taxed for having incurred certain expenses, even though these expenses may be considered tax costs for the purposes of income tax. That is, even if those companies have tax losses and therefore do not pay any "income tax" for the simple fact of not having obtained it, even so, if they have recorded certain types of expenses, they will be taxed autonomously for having incurred those expenses. In our opinion, we are facing two concrete realities regarding this type of expenses subject to autonomous taxation, namely: Firstly, we are facing a tax on expenses; Secondly, the rules that tax these expenses are anti-abuse rules. In our study we will make a theoretical and practical analysis of this type of taxation, focusing on the legal rules and statistics. Finally, we intend to demonstrate the weight that at the end of each tax year the revenues obtained have in relation to the “income tax” actually paid by companies.
- Cybercrime and the Council of Europe Budapest Convention: prevention, criminalization, and International CooperationPublication . Campina, Ana; Rodrigues, CarlosThe Budapest Convention on Cybercrime (2001) and their Additional Protocols (2021) is considered as one coherent international agreement and the base to prevent, combat and criminalize this dangerous crime. The International Law and the national legislations are being developed according to this Convention, based on the strategic (re)action to this crime that is increasing with the worst consequences all around the world. The Rule of Law were obliged to develop their legislation, mainly Penal Law, considering the emergent need to answer to the most serious violations of the fundamental and the Human rights of their citizens, using the most modern technology through the internet, with capacity and efficacy that seriously affect all dimensions of life. The Budapest Convention on Cybercrime provides the criminalization of conduct; the procedural powers to the criminal investigation; and the International Cooperation as one of the most efficient and law enforcement to prevent and combat the Cybercrime. The 77 States Participants close working with the States Observers, within the International Cooperation strategy, connected with Governments, police authorities (national and international), International Organizations and Institutions have been the more profitable strategic (re)action, promoting the cooperation position to the emerging challenges, although the cybercrime is one of the hardest crimes to face. So, there is an evolution in the instruments and strategies to prevent and combat the Cybercrime, but there is an urgent need of an effective legal and social (re)solution, otherwise there will have world and human irreversible impacts. Finally, from the law and cybercrime challenges, the strategy is largely confirmed by the cooperation: the sharing a) information within the legal frameworks; b) the response – operational or tactical; c) the works in the Darkweb; the market, financial and economic movements facing the cybercrime or to denounce the cybercriminals; d) transparency to prevent the cybercrime evolution and implementation.
- Cybercrime and the Council of Europe Budapest Convention: prevention, criminalization, and International CooperationPublication . Campina, Ana; Rodrigues, CarlosThe Budapest Convention on Cybercrime (2001) and their Additional Protocols (2021) is considered as one coherent international agreement and the base to prevent, combat and criminalize this dangerous crime. The International Law and the national legislations are being developed according to this Convention, based on the strategic (re)action to this crime that is increasing with the worst consequences all around the world. The Rule of Law were obliged to develop their legislation, mainly Penal Law, considering the emergent need to answer to the most serious violations of the fundamental and the Human rights of their citizens, using the most modern technology through the internet, with capacity and efficacy that seriously affect all dimensions of life. The Budapest Convention on Cybercrime provides the criminalization of conduct; the procedural powers to the criminal investigation; and the International Cooperation as one of the most efficient and law enforcement to prevent and combat the Cybercrime. The 77 States Participants close working with the States Observers, within the International Cooperation strategy, connected with Governments, police authorities (national and international), International Organizations and Institutions have been the more profitable strategic (re)action, promoting the cooperation position to the emerging challenges, although the cybercrime is one of the hardest crimes to face. So, there is an evolution in the instruments and strategies to prevent and combat the Cybercrime, but there is an urgent need of an effective legal and social (re)solution, otherwise there will have world and human irreversible impacts. Finally, from the law and cybercrime challenges, the strategy is largely confirmed by the cooperation: the sharing a) information within the legal frameworks; b) the response – operational or tactical; c) the works in the Darkweb; the market, financial and economic movements facing the cybercrime or to denounce the cybercriminals; d) transparency to prevent the cybercrime evolution and implementation.
- Human Rights Education, ECHR and International Humanitarian LawPublication . Rodrigues, Carlos; Campina, AnaThe social, political, economic, cultural, and religious scenario the humanity experienced since the begin of the Pandemic in 2020 manifested conjunctural urgent demands for an effective intervention focused on the emerging needs of Human Rights, mainly concerning the Education. The serious and delicate situations lived in an individual and States behaviors reveal a tremendous ignorance of the true concepts, duties, and rights, which are legally recognized but the ignorance and/or disregard is dangerously promoting lack of control, violence, and violations, with consequences for thousands of human beings. Recognition, protection, and guarantee of Human Rights as universal and permanent nature was first formalized by the United Nations - Universal Declaration of Human Rights, 1948, as in all subsequent legal Documents and Recommendations, by this and the multiple International Organizations along the last decades. Regarding the Human Rights judicial guarantee and protection, as the relevance for Education, the Council of Europe and the European Convention of Human Rights have had a crucial role within their State Members as worldwide. Since the beginning of the Pandemic, the Human Rights guarantees were emergent and the promotion of the Education for these rights is presented as a key for the solution of most different individual, social and nations problems. The legal – juridical and judicial – context faced by the permanent action and adaptation to answer to the multiple needs, based States / governments (re)action, the European Court of Human Rights have had a crucial position standing, applying International Humanitarian Law in different case laws.
- International tourism as a source of income generation in PortugalPublication . Rodrigues, Carlos; Campina, AnaA brief consultation of UNESCO's "World Heritage List" (https://whc.unesco.org/en/list) shows us that Portugal currently has 17 (seventeen) sites classified as UNESCO World Heritage, allowing us to highlight the "Historic Centre of Oporto", since 1996, or the "Alto Douro Wine Region", since 2001, as two regions of the country that are interconnected by "Port Wine". The classification given by UNESCO to several Portuguese regions as "UNESCO World Heritage" has boosted Portugal as an international tourism destination. This fact has multiple implications in the dynamics of income generation by Portugal, namely in terms of Gross Value Added - GVA, Gross Domestic Product - GDP, balance of international transactions with tourism trips to and from Portugal. Obviously, this analysis can be made under such a multiplicity of parameters, however all of them are demonstrative of the financial growth generated by international tourism that seeks Portugal as a destination for the most varied types of tourism. We intend with this study to analyze the income generated in Portugal by international tourism, both at the domestic and international market levels, both from the perspective of the economic development generated by the increasing number of tourists coming to Portugal and motivating the increase of companies dedicated to tourism-related activities, as in the increasing employability generated to satisfy the demand that tourism generates in those companies. As we will have the opportunity to present through the data, tourism has been a driving factor for economic activity in Portugal and, consequently, an increasing factor for the well-being of residents in the country.
- The Council of Europe and the International Cooperation preventing and fighting against International Organized CrimePublication . Campina, Ana; Rodrigues, CarlosUnderstanding the world and Humanity changes due the Globalization phenomenon allows to identify the special conditions created that promote the implementation and the dissemination of the International Organized Criminality, in short time, affecting the International Community in all dimensions. As one of the most serious threats to the Rule of Law, violating the national legal systems and the International Law, being especially dangerous to the states and human lives in a global context. The International, regional and (most of) national juridical and judicial systems recognize the International Organized Criminality as a emergent problem that needs to be in the top of the political agenda and of the action by the Institutions aiming to prevent and fight their evolution, their dangerous damages and consequences to all their target – human and institutional. Although all difficult but effective legal, political, economic, and social work in this fight, mainly by the United Nations in cooperation with International Organizations and States, the Council of Europe (CoE) assumed their responsibility to protect their State Members, their citizens, and the rest of the world by inherence. There is an enormous political and legal work, with a straight position based on their main structure document, the European Convention on Human Rights, but with the specialized work teams, understanded as need in each case. Consequently, the CoE has a continuous production of legislation and management of procedures and activities, as well as International political and governance diplomatic relations in networks, in compliance with the International Law facing the challenge that context obliges permanently. Since 1959, with the Convention on Mutual Assistance in Criminal Matters, the strategic action promoted is the multidimensional International Cooperation between all “actors” in the International Community, preventing the violation of the International Law, generated conditions to apply the International Penal Law and developing policymaking articulated with the real contexts and needs. Within International Community, the Cooperation is the best key to join procedures to transcend the difficulties and constraints to achieve to the prevention and fight against the International Organized Criminality. This scientific research is being developed based on juridical, criminal, and political methodology, mainly qualitative, but presenting statistic data to demonstrate the results discussed.
- The Council of Europe and the International Cooperation preventing and fighting against International Organized CrimePublication . Campina, Ana; Rodrigues, CarlosUnderstanding the world and Humanity changes due the Globalization phenomenon allows to identify the special conditions created that promote the implementation and the dissemination of the International Organized Criminality, in short time, affecting the International Community in all dimensions. As one of the most serious threats to the Rule of Law, violating the national legal systems and the International Law, being especially dangerous to the states and human lives in a global context. The International, regional and (most of) national juridical and judicial systems recognize the International Organized Criminality as a emergent problem that needs to be in the top of the political agenda and of the action by the Institutions aiming to prevent and fight their evolution, their dangerous damages and consequences to all their target – human and institutional. Although all difficult but effective legal, political, economic, and social work in this fight, mainly by the United Nations in cooperation with International Organizations and States, the Council of Europe (CoE) assumed their responsibility to protect their State Members, their citizens, and the rest of the world by inherence. There is an enormous political and legal work, with a straight position based on their main structure document, the European Convention on Human Rights, but with the specialized work teams, understanded as need in each case. Consequently, the CoE has a continuous production of legislation and management of procedures and activities, as well as International political and governance diplomatic relations in networks, in compliance with the International Law facing the challenge that context obliges permanently. Since 1959, with the Convention on Mutual Assistance in Criminal Matters, the strategic action promoted is the multidimensional International Cooperation between all “actors” in the International Community, preventing the violation of the International Law, generated conditions to apply the International Penal Law and developing policymaking articulated with the real contexts and needs. Within International Community, the Cooperation is the best key to join procedures to transcend the difficulties and constraints to achieve to the prevention and fight against the International Organized Criminality. This scientific research is being developed based on juridical, criminal, and political methodology, mainly qualitative, but presenting statistic data to demonstrate the results discussed.