Tax general procedural theory / Teoria geral do processo tributário / Teoria geral do processo tributário / Tax general procedural theory
AUTOR(ES)
Rodrigo Dalla Pria
DATA DE PUBLICAÇÃO
2010
RESUMO
This paper aims to delimitate the legal-normative range fitting to the tax procedural system in order to investigate the particular manner in which the procedural institutes are applied to the so called tax impleads or conflicting legal-tax relations. After defining the legal-philosophical and theoretical-legal premises that will support our dogmatic investigations, the concept of Tax Procedural Law is defined, as well as its repercussion on the three fundamental categories of the General Procedural Theory: the lawsuit the proceeding and the jurisdiction
ASSUNTO(S)
ação tributária tax jurisdiction processo tributario -- brasil tax procedural direito tributario jurisdição tributária tax lawsuits
