A alterabilidade do lançamento tributário

AUTOR(ES)
DATA DE PUBLICAÇÃO

2004

RESUMO

This work has studied the procedure of altering Tributary Taxation shown on sections I , 11 and 111,article 145ofNational Tributary Code. The aim of dissertation has focused the considerations of competence to alter the Tributary Taxation, besides,the reasons of its revision (sections I to IX, article 149 ofCTN), its limits, consubstantiate,those, on the decadence of power revision, on the mistakes of The Law and the fact, and the altering by juridical standard. It has brought to the graduation, to maintain the basis of the main matter, fundamental ideas and informing of basement of altering the administrative juridical act on Tributary Taxation, also bringing on, some connecting polarizing the polemical questions about the matter. ConcIuding at the end, asseverating the possibility of revision the act on Tributary Taxation, fact mistake, Law mistake, no permit,therefore, by altering the juridical standard. It has also tried the possibility of the Judicatory Administrative Authorities would control, official,when raised on administrative procedurelevei, unconstitutional or illegal on pattern and normative acts, in the same way the plausibility of Public Treasury summon to court not to constitute decisions against discordant to the supremacy of Federal Constitution

ASSUNTO(S)

revisibilidade direito tributario alterabilidade lancamento tributario -- brasil

ACESSO AO ARTIGO

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