https://ri.ufs.br/jspui/handle/riufs/2539 2026-09-07T00:44:09Z https://ri.ufs.br/jspui/handle/riufs/25910 Título: O princípio da legalidade estrita versus o formalismo moderado na Lei nº 14.133/2021 (Nova Lei de Licitações e Contratos Administrativos) : entre a segurança jurídica e a eficiência administrativa Autor(es): Barboza, Leilany Kamily Diniz Abstract: This paper examines the structural tension between the principle of strict legality and moderate formalism within the framework of Law No. 14,133/2021, the New Brazilian Public Procurement and Contracts Act (NLLCA). Drawing on bibliographic review and case law analysis from the Federal Court of Accounts (TCU) and the Judiciary, the research investigates how moderate formalism, codified in Article 12, Section III of the NLLCA, operates as an instrument to reconcile legal certainty and administrative efficiency in public contracting. The study finds that the evolution of legality toward administrative juridicity has expanded the normative parameters binding public administration to constitutional principles, conferring on moderate formalism the status of an autonomous principle. Jurisprudential analysis reveals four decisional phases of the TCU: construction (1992-2014), consolidation (2015-2020), adaptation (2021-2023), and deepening (2024-2025), culminating in innovations such as the functional equivalence theory of certificates and the snapshot theory. The conclusion is that moderate formalism does not undermine the procurement regime but rationalizes its controls, replacing the illusion of formal compliance with substantive results-oriented oversight, provided the constitutional limits of equality, qualified motivation, and prior planning are observed. 2026-07-21T00:00:00Z https://ri.ufs.br/jspui/handle/riufs/25908 Título: O imposto seletivo na atual reforma tributária no Brasil : análise sob a perspectiva do controle extrafiscal do Estado Autor(es): Santos, José Vitor Abstract: Constitutional Amendment No. 132/2023 introduced significant changes to the Brazilian National Tax System by creating the Selective Tax, a federal tax levied on goods and services considered harmful to health or the environment. Predominantly extrafiscal in nature, this tax aims to influence social behavior by discouraging the consumption of harmful products. However, the broad discretion granted to the legislature to define taxable goods and establish tax rates raises important constitutional concerns regarding the limits of its application and the risk of misuse for primarily revenue-generating purposes. In this context, this study aims to analyze the constitutional limits and legal mechanisms capable of ensuring that the Selective Tax remains consistent with its extrafiscal purpose. The research adopts a legal-dogmatic method with a hypothetical-deductive approach, based on bibliographical research and the analysis of the Federal Constitution, Constitutional Amendment No. 132/2023, Complementary Law No. 214/2025, and the case law of the Brazilian Supreme Federal Court. The study examines constitutional tax principles, particularly proportionality, reasonableness, tax equality, legal certainty, and the prohibition of confiscatory taxation, as well as legislative and judicial review, transparency, public participation, and policy evaluation as mechanisms to prevent misuse of the tax's constitutional purpose. It concludes that the constitutional legitimacy of the Selective Tax depends on the effective preservation of its extrafiscal purpose, requiring strict compliance with the constitutional limits on the State's taxing power in order to prevent its use as a merely revenue-raising instrument. 2026-01-01T00:00:00Z https://ri.ufs.br/jspui/handle/riufs/25906 Título: Adoção homoafetiva : um estudo sobre o reconhecimento jurídico dos direitos LGBTQs e da homoafetividade à luz da Teoria Queer Autor(es): Quirino, Renata Souza Abstract: The family's features have undergone profound changes over the years. Considering these changes, the Federal Constitution of 1988 expanded the concept of a family entity, in addition to establishing a more protective text for minorities and the dignity of the human person. Based on this, several decisions further expanded the spectrum of state protection, making it possible to recognize yet another species of family: the homoaffective. Thus, considering that these family entities have been equated with heteroaffective family entities, the legal possibility of Homoaffective Adoption arises. It happens that both the recognition of same-sex unions as a family entity and Homoaffective Adoption, are the result of jurisdictional activity. Therefore, the present work aims to highlight the low legal recognition of LGBTQ and Homoaffective Rights due to the heteronormativity present in brazilian law. 2020-01-01T00:00:00Z https://ri.ufs.br/jspui/handle/riufs/25857 Título: A Lei nº 15.211/2025 como instrumento de proteção de crianças e adolescentes no ambiente digital : avanços, lacunas e perspectivas à luz do ordenamento jurídico brasileiro Autor(es): Menezes, Matheus Henrique Rezende de Abstract: This paper analyzes whether Law No. 15,211/2025 fills the gaps that the Brazilian legal system left open in the protection of children and adolescents in the digital environment, or whether, despite the structural advancement it represents, normative and effectiveness shortcomings persist. It starts from the diagnosis that internet access by children and adolescents in Brazil has become early, routine, and predominantly mediated by mobile devices that are difficult for parents to supervise, a scenario compounded by legal risks classifiable under the international "4Cs" model — content, contact, conduct, and contract. Next, the regulatory framework prior to the law is reconstructed — the 1988 Federal Constitution, the Child and Adolescent Statute, the Brazilian Internet Civil Rights Framework (Marco Civil da Internet), and the General Personal Data Protection Law —, demonstrating that each statute covered only a fraction of the problem, none having been conceived, from the outset, for the digital environment as a space of child and adolescent socialization. The legislative process, structure, and core mechanisms of Law No. 15,211/2025 are then examined — age verification, privacy by default, parental supervision, and the sanctioning regime —, as well as the role of the National Data Protection Authority in its implementation and the new law's dialogue with the general repercussion thesis set by the Brazilian Supreme Federal Court in Theme 987. Finally, the law's structural advances are weighed against the normative and effectiveness gaps that persist, situating the Brazilian case alongside the experiences of the UK's Children's Code and the European Union's General Data Protection Regulation. This bibliographical and documentary research, following a deductive method, concludes that Law No. 15,211/2025 represents a real structural advance, yet insufficient on its own: a legal-basis gap remains regarding the controller's legitimate interest, uncertainty persists over the enforcement authority's budgetary capacity, and a structural mismatch endures between the pace of technological innovation and that of legislative production — such that the effective protection of children and adolescents in the digital environment ultimately depends on shared responsibility among the State, digital platforms, and the family. 2026-07-25T00:00:00Z