Competência tributária: construção e aplicação dos conceitos

AUTOR(ES)
DATA DE PUBLICAÇÃO

2010

RESUMO

This dissertation aims to study the tax competence and, in a more specific way, its semantic content. The scientific propose herein developed involves the description of the criterions usually adopted by dogmatic and jurisprudence, specially from Brazilian Supreme Court of Justice, to build the tax concepts, but also includes the formulation of some useful proposals or routes to establish them. It is the aim of this dissertation, besides that, to examine the possibility of changing the constitutional concepts that define the tax competences not only by formal procedures (constitutional amendments), but also through informal procedures (constitutional mutations) and the limits imposed, in the tax scenario, and its semantic updating

ASSUNTO(S)

competencia tributaria -- brasil concepts conceitos jurídicos direito tributario -- jurisprudencia -- brasil competence tax direito -- linguagem direito

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