O princípio do não-confisco no subsistema tributário nacional / The principle of non-seizure in the national tax subsystem




This present thesis studies the complex theme related to the principle of non-seizure in the tax law subsystem which, in spite of being of unquestionable basic nature, does not present well defined limits in national law and presents opportunity for unending doubts related to the spreading of its effects, its scope and limits. In order to achieve the objectives of this dissertation, due to the wide scope of its theme, a methodological cut was deemed necessary in order to limit the study, whose rationale will make its logical way through several concepts, institutes and principles, intertwined with the priority of the non-seizure, under the criteria of the systematic interpretation of Law and the necessary harmony of the norms that compose it, without, however, having the pretension of exhausting the theme, which is difficult to approach due to the intricate ramifications of the considerations thereof, as well as the lack of studies and works in this respect in the national doctrine. While dealing with the subject, the author shows the complexity and the burden of the national tax subsystem, which is marked by the levying voracity which directly harms the priority in question, implying in the seizure effect of the national tax system, with consequences difficult to solve, not only concerning law, but also political, economic and social


direito subsistema tributário non-seizure capacidade contributiva tax subsystem direito tributario -- brasil contribution capability não-confisco seizure confisco -- brasil

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