Infrações e sanções tributárias
AUTOR(ES)
Durval Ferro Barros
DATA DE PUBLICAÇÃO
2002
RESUMO
What is intended is the research of the infractions concerning tax issues and the sanctions applied according to the Brazilian tax law. Following this knowledge perspective, demarcating the object, ir s intended to go through the system of the applied law taking as reference the prescriptive propositions tumed into language. Being aware of the confusions language may cause to the undertanding of law categories, we are going to search the logical composition of the sanctionary mIe by means of the fonnalization of its stmcture and, knowing its confonnation, we are going to create descriptive propositions which fit the most controversial questions about the subject. The constitution of the infractions - the objectivity and subjectivity of the conduct - will become unveiled while creating the sense of the categories of the applied law; as it will also occur to the sanctions. The pecuniary penalties in its sorts - reprieving and punitive - are going to become only one sort: sanction. The non-pecuniary penalties, which are denominated policies, will be unveiled in its legal composition and compared with the Constitutional commandments, being shown as they are compared. At last, we are going to conclude by the approach of spontaneous denunciation as the exclusion of the pecuniary penalty, companng it to the amnesty regarding the effects which they bring to the sanction
ASSUNTO(S)
direito tributario infracoes sanção tributaria direito
