YEAR 2019 N.º 3 Volume 20

ISSN 2182-9845

2019 N.º 3

Tiago Azevedo Ramalho

Renting, Distributive Law, Civil Law
[Arrendamento, Justiça Distributiva e Direito Civil]

As recentes alterações ao regime do arrendamento urbano constituem mais um fator de turbação das já de si agitadas águas do Direito do Arrendamento. Certamente que, a julgar pela amostra das últimas décadas, não será de augurar particular boa sorte para esta ou para qualquer outra legislação que intervenha sobre a matéria. Mas será ao menos razão bastante para tentar compreender por que neste domínio, à imagem de alguns outros de Direito Civil, o ritmo da normalidade é pautado pela inconstância.

Judiciary Power, judicial decision and gender stereotypes

Fernanda Andrade Almeida / Larissa Gil de Lima

Judiciary Power; Gender; Judicial decision; Feminization of legal careers; Brazil; legal professions.

The article's objective is to analyze - in a scenario of the increasing number of female judges - the relation between gender and judicial decision. Based on a literary review about the theme, this paper highlights some conclusions from other theorists about the topic. Then, it explores the reproduction of gender stereotypes in the law and the Judiciary Power. Finally, some judicial decisions are presented to problematize the hypothetical presumption that female judges would have, necessarily, a beneficial view - or less stereotyped – about women in their legal decisions.

Built (and financed) to suit: an empirical study about the structure of build-to-suit contracts and its jurisprudence interpretation in Brazil

Lucas Caminha / Alexandre Ferreira de Assumpção Alves

Business; Contracts; Real estate; Build-to-suit; Jurisprudence; CRI.

The present study brings to the table the so-called “build-to-suit” contract: a foreign legal structure conceived to increase efficiency and value generation in business real estate. To confer legitimacy to our conclusions, an empirical research has been carried about build-to-suit contracts that were executed in Brazil by economically relevant conglomerates.

Sale of Goods and Supply of Digital Content and Digital Services – The Impact of Directives 2019/771 and 2019/770 on Portuguese Law

Jorge Morais Carvalho

Consumer; Sales contract; Digital content; Digital services; Conformity; Directive 2019/770; Directive 2019/771.

Directive 2019/770 on certain aspects concerning contracts for the supply of digital content and digital services and Directive 2019/771 on certain aspects concerning contracts for the sale of goods, published in the Official Journal of the European Union in May 2019, represent a very important milestone in European consumer contract law.

Data protection and the processing of personal data of very preterm (VPT) and very low birth weight (VLBW) children for scientific health research

Inês Camarinha Lopes / Julia Doetsch / Maria Regina Redinha / Henrique Barros

Personal data; Sensitive data; Health data; General Data Protection Regulation; Consent of the data subject; Scientific research.

The present article emerges from the project ‘RECAP preterm – Research on European Children and Adults Born Preterm’ which has received funding from the European Union’s Horizon 2020 research and innovation programme under grant agreement No 733280. Under this project, a report, whose objective was to describe and compare the Challenges and Opportunities of Record-Linkage Processes, was developed by an ISPUP partner and presented in September 2019.

Are IFRS Standards a Good Starting Point for a Corporate Tax Base? Tax Principles for a CCCTB

Antonio Lopo Martinez

Common Corporate Tax Base; IFRS; Tax Principles; Tax Accounting.

This article discusses whether IAS/IFRS should be used as a starting point in the context of the Common Corporate Tax Base in the European Union. Non-European countries may also have an interest in the analysis on the use of IFRS to compute the corporate tax base, as well. After a background discussion on the application of IAS/IFRS as the start point for a tax base, some principles of tax bases are analyzed.

Electronic commerce and hotels: an analysis of online travel agencies’ civil liability

Thiago Dias Silva

Civil Liability; Online Travel Agencies; Travel Agency; E-commerce; OTAs; Consumer Law.

The development of the Internet has led to extreme changes in society: it has allowed the establishment of new ways of thinking, acting, interacting and relating to the world, and the emergence of different economic activities that were never thought before, like e-commerce. However, Law does not always provide accurate and immediate solutions to all matters of this new social dynamic, mainly because legislative process is not as fast as technology evolution. An issue that arises with the emergence of new digital business is the civil liability of online travel agencies.