Lei complementar e normas gerais em matéria tributária
AUTOR(ES)
Frederico Araújo Seabra de Moura
DATA DE PUBLICAÇÃO
2007
RESUMO
The dissertation serves as a research of the function of complementary law amongst the Brazilian tax law context and it emphasizes controversial topics such as its general guidelines while it analyzes doctrinal tendencies developed - dichotomic and trichotomic views - pointing theirs theoretical bases, values and conclusions. In accordance with and utilizing Brazilian law as its main pillar, it formulates hermeneutical alternatives to the theories proposed while utilizing both perspectives partially. Still on this context, it reaches the primary and secondary functions of the tax general guidelines, bringing them before Brazilian fundamental laws and principles such as the federative, autonomy of States and Counties, equality and judicial security. Furthermore, it dissects the correlation between complementary laws, general guidelines, tax constitutional limitations and conflicts of competence. Thereupon, it infers with the towering pertinence of the influence of the general guidelines amongst tax payers, leviers and the Brazilian Federation
ASSUNTO(S)
direito tributario -- brasil judicial security segurança jurídica direito tributario conflitos de competência complementary law conflicts of competence lei complementar normas gerais limitações constitucionais ao poder de tributar general guidelines tax constitutional limitations
ACESSO AO ARTIGO
http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=5239Documentos Relacionados
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