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This work will follow the theme of the changes made to the institutes of legal separation and divorce with the advent of the new CPC. Therefore, the purpose of this research is to shed light on the aforementioned institutes in light of this new Codex, seeking to bring and understand the changes in the spouses' right to legal separation and divorce. In this way, this research will be referred to a conceptual attempt of the mentioned institutes and, also, to bring the procedural legislative evolutions related to the dissolution of the society and conjugal bond, in order to then be able to understand the changes and innovations that have affected the new civil procedural statute. Next, the subsistence of the institute of separation in Family Law will be addressed, especially in the procedural scope, starting with the entry of Constitutional Amendment No. 66 of 2010 in the Brazilian legal system and its impacts on the institutes addressed herein, and then analyze, critically, the legislative insistence on maintaining the right of separation.
This paper addresses the issues involving the tax activity facing the immunities of political parties, labor unions, educational and social welfare institutions, notably under the prism of the understandings installed in jurisprudence and doctrine. This research also presents a legal framework on the theme discussed and its application to concrete cases, with emphasis on the positions adopted by the Supreme Court. To this end, it will be necessary to demonstrate the State's taxation system, thus arriving at the reasons and grounds that led the Constituent Power to establish immunities for the entities in question. At the end, the legal and political reasons and foundations of the respective hypotheses of constitutionally qualified non-levy will be exposed, based mainly on the decisions and understandings of the Supreme Court.
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