Atos administrativos vinculados e competências discrionárias no direito tributário: lançamento e ato administrativo

AUTOR(ES)
DATA DE PUBLICAÇÃO

2008

RESUMO

The proposed work intends to discuss the Administrative and Fiscal Laws by confronting the concepts of encumbered and discretionary acts of authority with the tax assessment, interpreted as procedure, act or rule. The main idea is to promote a classical administrative doctrine analysis, as well as the application of the language philosophy and the decurrently dichotomy fact-event, reinterpret the logical division of the administrative acts and its own concept. For such analysis it would be applied efforts to demonstrate that it is innate of the ontological nature of processing Laws construction that the agent is capable to insert individual and tangible rule into the system with some discretionary will, even if the procedure itself is encumbered. The incidence phenomenology shall be the mechanism adopted to prove the elected assumptions. We propose an analysis of processing Laws construction beginning from the product, i.e., the controller object of legality must be individual and tangible rule of the tax assessment and not general and intangible rules. This work is concluded by studying the controls form of the product of the processing Laws construction: individual and tangible rules converting to our initial idea that there is no controlling on the insertion of individual and tangible rules into the system: every controlling upon a rule already admits its existence as such and, consequently its validity

ASSUNTO(S)

discretionary adminsitrative acts encumbered administrative acts ato administrativo discricionário atos administrativos direito -- filosofia direito administrativo direito tributario ato administrativo vinculado direito tributario

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