Browsing by Author "Rodrigues, Carlos"
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- Anti-tax evasion rules and the autonomous taxation of companies in PortugalPublication . Rodrigues, Carlos; Campina, AnaStates, in their tax systems, create anti-tax evasion rules to try to eliminate the possibility of taxpayers engaging in behavior that harms the state in collecting the taxes that each citizen or company owes. Anti-tax evasion rules also aim to ensure that everyone contributes to public spending according to their real ability to pay, thus respecting the principle of equal contribution based on real and effective economic and financial capacity. Aware that there are companies that carry out harmful acts and thus reduce their economic and financial capacity to try to reduce their tax burden in terms of corporate income tax, the Portuguese legislator introduced autonomous taxation in corporate income tax, in the corporate income tax code, to try to eliminate belligerent behavior on the part of companies. Using the statistical data from the Autoridade Tributária e Aduaneira, and based on statistics from the tax and customs authority, the study demonstrates the financial burden on companies that bear this type of taxation and compare it with the "Corporate Income Tax" charged annually by the State.
- Centro histórico do Porto património mundial da UNESCO: a importância da manutenção identitária e o seu controlo pela administração públicaPublication . Rodrigues, Carlos; Campina, AnaA identidade e diferenciação de um povo traduz-se na forma peculiar com que cada comunidade vive e a transmite geracionalmente. O Centro Histórico do Porto foi incluído pela UNESCO, em 1996, na lista indicativa do Património Mundial, facto que por si só é demonstrativo da peculiaridade de um pedaço de uma cidade diferenciadora da restante urbe, à qual pertence, e é digna de nota a nível mundial pela traça originária e secular distinta do resto do país e do mundo. A importância desta identidade é tão intrínseca à população portuense que, apesar do grande fluxo turístico, tem sido até agora capaz de a manter. As entidades públicas têm permitido a recuperação urbanística sem a ferir. Este estudo apresenta a evolução do turismo e da recuperação urbanística e o seu controlo pelas entidades públicas de modo que a urbe não seja minimamente beliscada, facto que, entre outros aspetos, é visível pela quase ausência de infrações urbanísticas apesar da constante e ampla recuperação do edificado, mas os crescentes fluxos turísticos começam a colocar em causa a história viva que só pode ser mantida com uma população residente.
- 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.
- O direito à saúde e o SNS em Portugal – uma interpretação de acordo com a convenção europeia dos Direitos Humanos e a Constituição da República PortuguesaPublication . Rodrigues, Carlos; Campina, AnaEste trabalho, que se integra numa linha de investigação sobre a concretização do direito à saúde em Portugal, analisa o grau de concretização do direito à saúde em Portugal. A efetividade do direito à saúde tem que passar sempre pela interligação da Convenção Europeia dos Direitos Humanos com a jurisprudência do Tribunal Europeu dos Direitos Humanos e a Constituição da República Portuguesa na criação do Serviço Nacional de Saúde e no trabalho que este desenvolve em prol da saúde de cada concreta pessoa. A essencialidade do direito à saúde, como bem intrínseco à existência do ser humano, além de ser um direito de cada um, também é um dever coletivo de o proporcionar através do Estado Social. A compreensão desse grau de dever coletivo tem que ser sempre fruto de um trabalho constante de análise através da doutrina, da jurisprudência e de dados estatísticos para se saber até que ponto a sua efetividade está a ser concretizada.
- Estado, Democracia e Crime Organizado InternacionalPublication . Campina, Ana; Rodrigues, CarlosO Crime Internacional Organizado afeta forte e irreversivelmente o contexto internacional, sendo uma poderosa e sistemática ameaça à Segurança dos Estados, Governos, Economias, Sociedade, impondo-se como um dos maiores desafios às autoridades policiais à investigação criminal e à Justiça. As Organizações Internacionais, como as Nações Unidas e o Conselho da Europa, assim como os ordenamentos jurídicos e judiciais da maioria dos Estados, através do sistema legal internacional de reconhecimento desta criminalidade, reconhecem que é perentória que haja uma vasta prevenção e proteção das potenciais vítimas. Porém o combate ao Crime Organizado Internacional apresenta-se como um problema muito grave pela dificuldade ou impossibilidade de prevenção, controlo e, de forma particular, pelas graves consequências e afetações e danos à vida dos Estados e dos indivíduos, pela violação dos Direitos Humanos e Fundamentais, como nos revelam as estatísticas oficiais. Dada a multiplicidade de proveniências, idade ou profissão dos criminosos, atuando individualmente ou integrados em organizações, grupos organizados, associações ou redes, à escala global/regional/local, e cujo potencial e capacidades de evolução e inovação permanentes com um grau de sofisticação muito elevado, conseguem ludibriar e ultrapassar os sistemas de controlo e de captura internacionais. Urge a desconstrução de estereótipos que se proliferam perigosamente gerando reações múltiplas negativas e condicionam a ação dos distintos intervenientes em prol da prevenção e combate a este Crime Internacional.
- Health and Human Rights, ECHR and the Constitution of the Portuguese Republic: an interpretationPublication . Rodrigues, Carlos; Campina, AnaThe present research is part of a research line about the implementation of the right to health in Portugal and analyzes the level of compliance by the State with the right to health extracted from the European Convention on Human Rights. This research work focuses on the National Health Service and, therefore, we will initially analyze the concept of health in the context of some international treaties and conventions, looking at the interpretation that the European Court of Human Rights makes of the European Convention on Human Rights, researching on the right and the implementation of the right to health in the Constitution of the Portuguese Republic, to then study specifically at the National Health Service. On this last aspect we make a statistical approach to the work carried out by the NHS, in addition to its costs and the comparison of these with tax revenue collected in Portugal. We will also add a small comparative text on the cost of the right to health in Portugal with other OECD countries. Concerning the methodology applied to the research and production of this research work, it is important to emphasize that we carried out theoretical research, with a legal and judicial focus, in terms of International and Portuguese Law, that is, a qualitative methodology. Complementarily, and aiming at a foundation based on concrete data, as current as possible, we researched and treated statistical data, using a predominantly quantitative methodology. In short, the present work was developed scientifically in a mixed global methodology. Finally, we ll present our conclusions.
- 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.
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