A norma de imunidade tributária e seus efeitos jurídicos

AUTOR(ES)
DATA DE PUBLICAÇÃO

2001

RESUMO

Tax immunities are a true example of constitutionally protected privileges, while they were created with the intent of shielding certain fundamental rights. The intention behind this text is to study the rules that lie the foundation for tax immunities, as well as to analyze their legal effects. The starting point for this text is the Positive Law - in our view, the only way to enter the legal universe - as a means to understand the principles that guide the immunities. For such, we will make use of all material provided by Semiotics, by the Juridical Logic and by the General Theory of Law. We will first establish a model with the intent of furnishing the reader with any necessary understanding for determining the landfield over which the line the line of thought for the text was based on. We will, then, begin limiting semantically the expression "legal provision", as well as analyzing its logical structure. This way, we will finally be prepared to examine, even if incidentally, the issue of Positive Law. Throughout Chapter 3 we intend to examine the limits imposed at the moment the State creates its taxing. The constitutional principles and fundamental guarantees are part of this category of State duties before the citizens. It is algo important to understand, in an epistemological way, the relation between tax immunity and the Theory of Values, since they are so viscerally linked. After such analysis, we will be ready to enter into the semantic meaning of the expression tax immunity . Chapters 5 and 6 will deal with the legal effects brought by the rules that allow tax immunity, with a view, at first, to the moment general and abstract rules are created, and then, focusing at the creation of individual and specific rules, respectively. Finally, we will comment on conditional immunity as well, finalizing the text with the epistemological analysis of the subjective right that arises from fiscal exclusion rules

ASSUNTO(S)

direito tributario direito imunidade tributaria imunidade fiscal direito tributario -- brasil

ACESSO AO ARTIGO

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