CPMF - matrix rule and unconstitutionalities / CPMF - regra-matriz e incostitucionalidades

AUTOR(ES)
DATA DE PUBLICAÇÃO

2005

RESUMO

The Present work has the purpouse of, by means of study the legal brazilian tributary legal system, constitutional and infra-constitutional, to inquire the Contribution (Tax) on movement or Transmission of Values and of Credits and Rights of Financial Natures (CPMF) validity. Thus, from an analysis of the limites to the constitutional reform, of the constitutional principles, and the identification of the standard tributary rules criteria, it is stablish the structure of the CPMFs matrix rule of incidence for, to the end, to conclude for its unconstitutionality.

ASSUNTO(S)

system of law constitutional amendment direito tributario key words: system of law direito tributário principles principles constitutional amendment matrix rule cpmf - contribution (tax) on movement or transmission of values and of credits and rights of financial nature sistema jurídico. normas jurídicas. emenda constitucional. direitos fundamentais. regra-matriz de incidência. cpmf. rule of law contribuição provisória sobre a movimentação financeira validity validity rule of law fundamental rights cpmf - contribution (tax) on movement or transmission of values and of credits and rights of financial nature fundamental rights

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