AntecipaÃÃo tributÃria: possibilidade e limites de aplicaÃÃo nas contribuiÃÃes sociais patronais destinadas à seguridade social

AUTOR(ES)
DATA DE PUBLICAÇÃO

2003

RESUMO

This dissertation intends to analyze the antecipaÃÃo tributÃria, that it is attributed name, in this work, to the obligation imposed by law of paying the tribute before the occurrence of the generating fact. This obligation species is commonly negotiated by the doctrine of the Tributary Right as being substituiÃÃo tributÃria substitution âforwardâ or for future generating fact. Commonly applied in the sphere of the Tax on Circulation of Merchandise and Services (Imposto Sobre CirculaÃÃo de Mercadorias e ServiÃos â ICMS), this institute, at the present time, goes by an enlargement of the field of its application, for the Positive Right, reaching the social contributions. It is a polemic illustration since it inverts the traditional model of tributary obligation, without of a generating fact, without which could not have the duty of paying the tribute. With the anticipation, that it should be understood as a collection technique, there is a change in this logical relationship, should be paid the tribute before even of the generating fact. This way, this work tries to study this institute, in a systematized way, under a differentiated focus, no restricted for the structure of the tributary juridical norm, but yes by means of an interpretation pragmatic of the tributary system as a whole, starting from the rules and of the constitutional beginnings, being concluded by the possibility of its application in face of the social contributions, especially of those destined to the social security

ASSUNTO(S)

antecipaÃÃo tributÃria contribuiÃÃes sociais patronais seguridade social direito

ACESSO AO ARTIGO

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