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Ana Gabriela Rocha

Bio: Ana Gabriela Rocha is an academic researcher from University of Lisbon. The author has contributed to research in topics: Comparative law & Public law. The author has an hindex of 2, co-authored 2 publications receiving 6 citations.

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TL;DR: In this article, the development on the ECJ case law of four European tax law concepts, made possible by the autonomous interpretation of European law towards the national legal orders, is analyzed, including tax vs. fee, valid commercial reasons on the Merger Directive, withholding tax on the Parent-Subsidiary Directive and center of main interests of the debtor on the Insolvency Regulation.
Abstract: This paper analyzes the development on the ECJ’s case law of four European tax law concepts, made possible by the autonomous interpretation of European law towards the national legal orders. The European law concepts of tax vs. fee, valid commercial reasons on the Merger Directive, withholding tax on the Parent-Subsidiary Directive and center of main interests of the debtor on the Insolvency Regulation are analyzed.

3 citations

Journal ArticleDOI
TL;DR: In this article, an artigo propomos produzir and analisar narrativas sobre experiencias de escrita no ensino superior universitario, explorando and ampliando praticas de Escrita narrativa dialogica.
Abstract: Neste artigo propomos produzir e analisar narrativas sobre experiencias de escrita no ensino superior universitario, explorando e ampliando praticas de escrita narrativa dialogica. Realizada a oito maos, a narrativa que se constroi e, subsequentemente, se procura analisar e submetida a uma reflexao continua, polivalente, que exprime uma procura metodologica de exploracao e ampliacao das possibilidades da escrita formativa em educacao artistica. Por escrita dialogica, pretende-se frisar as potencialidades da construcao de um texto que seja poliedrica, nao hierarquizada, mas suficientemente fragmentada e entrecruzada para poder ser o reflexo de cada uma das autoras. Assume-se a narrativa como forma de pesquisa enquanto se escreve, uma escrita em devir e em dialogo pela qual se vai transformando a compreensao dos processos em analise e recriando os proprios processos de analise. Para alem de uma reflexao teorica sobre a escrita e sobre as narrativas como processos de formacao e investigacao e de uma breve contextualizacao e apresentacao metodologica, o artigo organiza as narrativas por temas, numa sucessao dialogica de textos de autoria individual, onde se mesclam discursos em prosa e poesia, comentados dialeticamente em textos conjuntos e posteriormente interpretadas do ponto de vista da formacao e da investigacao.

3 citations


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TL;DR: In this article, the authors analyse the process of conceptual appropriation and curricular development over four consecutive years of this experience, in relation to both the pair of teachers and the students.
Abstract: Based on the educative proposal of Dennis Atkinson, this article discusses the written practices of two teachers who lecture for a Ph.D. in art education. The goal is to analyse the process of conceptual appropriation and curricular development over four consecutive years of this experience, in relation to both the pair of teachers and the students. Using a hybrid methodology, which combines autoethnography, self-study and the narratives of the teachers and the students, writing emerges as the main focus of the research, as it is an essential work instrument of the classroom, of the teachers’ personal reflection, and at the same time a spring that provides sources and means for its own analysis. It is through writing that one explores the appropriation of concepts as diverse as pedagogy of the event, real learning, intra-relation and intra-action, which leads to the process in which the teachers end up becoming the teachers yet to come.

6 citations