Brazilian Tax Jurisprudence
Mostrando 1-12 de 13 artigos, teses e dissertações.
-
1. A responsabilidade tributária de terceiros
This dissertative work results from analysis and interpretations grounded from articles 134 and 135 of the CTN, as well as the review of the literature arising from renowned scientists who have studied the subject in order to reduce or minimize its complexity, and decisions and ordinances from administrative and judicial authorities. The study aims to invest
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 24/05/2012
-
2. O princípio da verdade material no processo tributário
The present work aims to identify the meaning and scope of the Principle of Material Truth in Taxation Procedure. Start by drawing a picture of truth, since his philosophical point of view, covering the works of consensus on the subject to finish the chapter with the importance of Truth to the law, especially in the tax proceeding. Discusses the approach poi
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 16/05/2012
-
3. Imunidades tributárias aplicáveis ao "terceiro setor"
In this study we aimed to perform an analysis of tax incidence in the activities the "third sector". To this end we start from an analysis about what this sector is considered by checking their appearance in Brazil, as in comparative law, especially as regards England, for a time thereafter, presenting critical legal and economics end of the election, demons
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 26/09/2011
-
4. Competência tributária: construção e aplicação dos conceitos
This dissertation aims to study the tax competence and, in a more specific way, its semantic content. The scientific propose herein developed involves the description of the criterions usually adopted by dogmatic and jurisprudence, specially from Brazilian Supreme Court of Justice, to build the tax concepts, but also includes the formulation of some useful p
Publicado em: 2010
-
5. Aplicação dos princípios da razoabilidade e da proporcionalidade na jurisprudência tributária brasileira
Este estudo aborda o conceito, a origem e a evolução dos princípios da razoabilidade e da proporcionalidade, bem como suas possíveis diferenças e sua relação com determinadas garantias constitucionais. Analisa a importância destes princípios no exame da discricionariedade do legislador pelo Poder Judiciário. Verifica a aplicação dos princípios d
Publicado em: 2010
-
6. O princípio da proporcionalidade, o planejamento tributário e a norma geral antielisiva / The general anti-avoidance provison, tax planing and the principle of proportionality.
The present paper addresses the principle of proportionality, tax planning and the general anti-avoidance provision. Firstly, the historical evolution of legal thinking will be addressed, based on the propositions established in the field of the general interpretation theory, through the theoretical frameworks of the jurisprudence of concepts, the jurisprude
Publicado em: 2009
-
7. Imposto sobre a renda e indenizações
This work is aimed at examining scientifically if the indemnifications that one receives fit to the legal rule (regra-matriz) of income tax incidence. It justifies itself because the solution and foundation presented by the doctrine and jurisprudence is not uniform. To do so, it presents an income conception based on the legislation and doctrine and confront
Publicado em: 2008
-
8. Responsabilidade tributária: análise das suas espécies
The current thesis aims at the research and interpretation of the laws relating to tax liability present in the Brazilian legal system. Taking into account the few books that both systematize and analyze the subject, as well as the absence of doctrinal and jurisprudential consensus as what regards the contents, sense and range of tax liability laws, chiefly
Publicado em: 2007
-
9. Principles and the construction of the rule of tax law / Os princípios e a construção da norma jurídica tributária
This study aims at examining the role principles play in the activity of the interpreter of the rule of law construction (especially the matrix-rule of tax incidence, RMIT) within the limits of Brazillian Laws Democratic State, instituted by a steering and social Constitution whose principles establish a commitment to eradicate poverty and minimize social in
Publicado em: 2007
-
10. A concessÃo de isenÃÃes de tributos estaduais, distritais e municipais por meio de tratados internacionais
The present study has for object the analysis of the question concerning to the concession of exemptions taxes by international treaties, especially involving tributes of the States, Federal District and Municipalities. Brazil adopts the federative form and it results consequences related to the tax competences and the treaty making capacity. The treaties ca
Publicado em: 2006
-
11. Paradigmas de racionalidade e as desicões do STF nas questões relativas à base de cálculo do imposto de renda - pessoa jurídica
This doctoral dissertation aims at checking if the Brazilian Supreme Court uses recurrent paradigms, determined from a specific and defined nucleolus of intelligibility, when judging parts involved in quantifying the tax base of the income tax for legal person. The Constitution through the concept of income, establishes limits to the taxing power which must
Publicado em: 2006
-
12. DelimitaÃÃo do direito ao silÃncio à esfera tributÃria em face do dever de colaboraÃÃo dos contribuintes: um estudo sobre a natureza jurÃdica e aplicabilidade da norma constitucional que garante o direito de permanecer calado ao Ãmbito tributÃrio sancionador / Limitation of the âright of silenceâ in the tributary realm: study of the legal nature and the applicability of the constitutional law that guarantees the right of being in silence on the context tributary sanctions
The present thesis tries to delineate the applicability of the right of silence, which was enhanced by the Brazilian Federal Constitution of 1988, as described on item LXIII of the 5th article, guaranteeing the right of being in silence to the one in jail within the tributary context. There is no doubt about the legal efficacy of such rule in the penal conte
Publicado em: 2004