Tributação sobre o comércio exterior :direito tributário material, formal e processual

AUTOR(ES)

André Parmo Folloni

DATA DE PUBLICAÇÃO

2004

RESUMO

The work develops na Jurisprudence analisys of the norms that regulate the taxation on the foreign commerce in the Brazillian law. For in such a way, starts with important questinos of Philosophy and General Theory of the Jurisprudence, of Constitucional law, of Administrative Law, of Tax law and Customs duties for, after that, analyzing the diverse incident tributes in the operations of importation and exportation and its moments static, dynamic and critical, as well as regimes legal differenciated of taxation and fiscalization in the entrance and exit of products of the domestic territory and the implicatinos brought by the Communitary law to it disciplines legal of the substance. The work is very important at a time that Brazil depends today deeply of the foreign commerce for its economic and social development, and that one of the biggest problems faced by the companies who act in the area is the taxation.

ASSUNTO(S)

direito tributário direito - dissertações law comércio internacional taxation international trade direito

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