http://hdl.handle.net/11624/165 2026-11-05T15:16:53Z http://hdl.handle.net/11624/4382 Title: Tributação dos serviços de streaming : análise à luz da nova reforma tributária. Authors: Severo, Tales Gonzaga Abstract: This study analyzes the taxation of streaming services in Brazil in light of the transformations driven by the digital economy and the consumption tax reform established by Constitutional Amendment No. 132/2023 and regulated by Complementary Law No. 214/2025. Initially, it examines the development of streaming services and their role in the contemporary economic context, highlighting the shift from a property-based model to an access-based model. It then addresses the challenges of classifying these activities within traditional tax law categories, particularly regarding the distinction between service provision and the circulation of goods, as well as the jurisdictional conflicts between the Service Tax (ISS) and the Tax on the Circulation of Goods and Services (ICMS). Finally, the study analyzes the new consumption tax system based on the Goods and Services Tax (IBS) and the Goods and Services Contribution (CBS), emphasizing the paradigm shift toward the economic substance of transactions and the adoption of the destination principle. It concludes that the tax reform represents a significant advancement in adapting the Brazilian tax system to the digital economy, promoting greater uniformity, neutrality, and legal certainty, although its effectiveness depends on proper regulation and the ability of economic agents to adapt to the new requirements. 2026-01-01T00:00:00Z http://hdl.handle.net/11624/4374 Title: A responsabilidade civil do condenado por feminicídio na reparação dos danos causados aos filhos da vítima. Authors: Assunção, Vitória Helena Boos Abstract: The present work examines the civil liability of the convicted of femicide in the face of the damage caused to the victim's children, with the objective of analyzing the legal foundations, the categories of recognizable damage and the procedural mechanisms available for the realization of this protection, especially with regard to the integration between the criminal and civil spheres and the practical challenges faced for the reparation to be effective. The central problem of this research is the following: what are the legal grounds, the types of damages and the procedural instruments available in the Brazilian legal system for the civil reparation of the children of victims of femicide? The method of approach is deductive, with qualitative research of bibliographic and jurisprudential nature. The study of the theme is relevant because femicide produces devastating effects not only on the direct victim, but also on her children, who suffer presumed moral damage, material damage due to the suppression of maternal support and existential damage linked to the irreversible rupture of their life project. Brazilian jurisprudence has been recognizing that the perpetrator of the crime is largely responsible for all these losses. However, the practical effectiveness of reparation still depends on procedural improvements, the coordinated action of the Public Prosecutor's Office and the Public Defender's Office, and the creation of public policies and collective mechanisms to protect orphans of gender violence. 2026-01-01T00:00:00Z http://hdl.handle.net/11624/4372 Title: Responsabilidade civil das plataformas de marketplace digital : análise dos ensejos para a responsabilização e suas excludentes. Authors: Lima, Rafael Lima de Abstract: This monographic study examines the possibility of civil liability of digital marketplace platforms that primarily operate under the B2C (business-to-consumer) model, in which consumer relations between professional suppliers and consumers take place within the digital environment provided by the platform, with its active intermediation. The study analyzed the legislation contained in the Brazilian legal system concerning consumer rights, as well as regulations related to digital commerce and data protection, in addition to relevant doctrine and case law. The main objective is to verify whether marketplace platforms may be considered part of the supply chain and whether they may be held liable as active intermediaries in transactions conducted within such digital environments when product or service defects occur, as well as to identify possible grounds for exemption from liability. The research adopted a qualitative and explanatory approach and a deductive method, based on bibliographic research through the analysis of legislation, legal doctrine, and case law, with particular emphasis on contemporary decisions issued by the Court of Justice of the State of Rio Grande do Sul. The study of this topic is essential because, in addition to understanding the limits of liability of digital marketplace platforms, it aims to ensure greater protection for harmed consumers, who are recognized as the vulnerable party in consumer relationships, thereby contributing to the effective realization of fundamental rights and guarantees. The research concludes, in general, that digital marketplaces may be held strictly liable, as equivalent suppliers, whenever they are part of the supply chain, requiring a case-by-case analysis. It was found that the Brazilian legal system provides sufficient legal grounds for holding such platforms liable, except in situations expressly provided by law as exclusions of liability. 2026-01-01T00:00:00Z http://hdl.handle.net/11624/4371 Title: Defesa condicionada : a (in)constitucionalidade da exigência de garantia do juízo para oposição de embargos à execução no âmbito dos juizados especiais cíveis. Authors: Krein, Pedro Tadeu Abstract: This monographic study addresses the requirement of securing the judgment as a condition for the admissibility of objections to enforcement proceedings within the scope of Brazilian Small Claims Civil Courts. Its objective is to analyze the compatibility of this requirement with the principles that guide the procedural microsystem established by Law No. 9,099/1995 and with the constitutional guarantees of adversarial proceedings, full defense, and access to justice. In this context, the research problem consists of determining whether conditioning the exercise of defense on the prior securing of the judgment represents a legitimate mechanism of procedural rationalization or constitutes an obstacle incompatible with the inclusive purpose of the Small Claims Courts. The research adopts the deductive method, through bibliographic, legislative, doctrinal, and case law analysis, with particular attention to the enforcement of extrajudicial enforceable instruments and to the constitutional foundations of procedural law. The results indicate that, although the requirement of securing the judgment is justified by concerns related to procedural effectiveness and celerity, its absolute application may prevent economically vulnerable defendants from accessing their main instrument of defense, producing effects incompatible with the purposes that legitimize the very institution of the Small Claims Courts. It is therefore concluded that a rigid interpretation of this requirement reveals tension with the constitutional order and calls for a hermeneutic solution capable of harmonizing the effectiveness of enforcement proceedings with the protection of adversarial proceedings and full defense. 2026-01-01T00:00:00Z