Constitutional Tax Concepts
Mostrando 1-12 de 16 artigos, teses e dissertações.
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1. Tributação pelo ICMS da venda de conteúdo pela internet por meio de download
The presence of technology of communication, especially Internet, is the daily life of people, on both personal and professional levels, is raising rapid and profound transformations in the way people relate to each other and perform the most diverse tasks. In this context, the electronic commerce performed by means of the Internet is gaining importance. The
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 21/11/2012
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2. 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
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3. Sanções tributárias e sanções políticas: temas que interessam ao direito tributário
The work herein presented is of interdisciplinary nature. It aims to study the Political Sanctions in Tax Law in the context of Brazilian Federal Constitution (1988), considering that they are one out of several tributary sanctions imposed by the Law in order to obligate a defaulter to pay taxes. Taking into account our objectives, we shall indeed follow way
Publicado em: 2010
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4. Replacement tax by legal presumption: study of relevance to the system / Substituição tributária por pressuposto legal: estudo da pertinência ao sistema
The study is based on problems arising in the practical application of the tax substitution called "forward", especially in the operations and benefits subject to tax on transactions relating to the Goods and the Rendering of Interstate and Intermunicipal Transportation and Communication. The choice of the GST as a model for examining the application of the
Publicado em: 2010
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5. Interpretação e aplicação do direito tributário: fundamentos jurídicos da decisão
The main purpose of the present term paper is to provide a framework for a theory of the legally valid tax decision that assures the unity and consistency of the national tax system, based upon an analysis of interpretation, application and implementation of Tax Law. Positive law is understood to be a set of legal norms that exist within an historical contex
Publicado em: 2010
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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
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7. Imposto sobre a renda das pessoas jurídicas: sistemas e normas
The concept of income - concepts legal, constitutional and economic - for the incidence of income tax of companies is seen in the context of national legal system and standards included in it. We talk to the period of time needed to the income is declared received, and about the constitutional imperative that the legislature must comply with the institution
Publicado em: 2008
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8. O ICMS incidente sobre os serviços de comunicação
The work objective will be to outline the constitutional profile of the tax in the sphere of the States and of the Federal District incident over the provision of communication services. More than simply sketching the incidence matrix rule, the work dares to try to find the constitutional fundament that restricts taxation only and just to services with consi
Publicado em: 2008
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9. O direito fundamental à tutela jurisdicional / O direito fundamental à tutela jurisdicional
The subject o this master thesis is the "constitutional right of adjudication". Its objective is to define the meaning of this right by establishing its: (i) constitutional basis; (ii) normative structure; and (iii) content, by utilizing the analytical concepts of Robert Alexys theory of constitutional rights. Based on this analysis, the constitutional right
Publicado em: 2008
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10. A dedutibilidade no contexto do Imposto de Renda Pessoa Jurídica
The Income Tax is ruled by complex and sparse rules, indeed one of the most important tributes in Brazil, reaches both natural persons and legal entities. On account of this amplitude, as a rule, the discussions concerning this tribute raise the interest of studious people and contributors as well, who are always interested in verifying whether the demand to
Publicado em: 2008
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11. CPMF e elisão fiscal
The present work aims to study the anti-avoidance rules related to CPMF (Provisional Contribution on Financial Turnover), found in the rules of articles 2, 16, and 17 of the Law n. 9.311/96. In its elaboration, a systematic analysis of the Law is made, taking into consideration concepts related to the Law General Theory, Constitutional Tax Law, Civil Law, Ta
Publicado em: 2007
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12. O imposto de renda e os resultados de pessoa jurídica domiciliada no Brasil auferidos através de filial localizada no exterior
O objetivo deste trabalho é sistematizar as normas referentes ao imposto sobre a renda incidente sobre os resultados de pessoa jurídica domiciliada no Brasil auferidos através de filial localizada no exterior. Partiu-se da análise das normas presentes na Constituição Federal na busca da identificação do conteúdo mínimo do conceito de renda. Verific
Publicado em: 2007