Legal Fact In Tax Law
Mostrando 1-12 de 13 artigos, teses e dissertações.
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1. Isenção tributária: fundamentos para uma teoria do fato jurídico tributário
O presente trabalho dissertativo tem por objetivo definir a isenção tributária e estudar sua fenomenologia no ordenamento positivo brasileiro. Após realizar uma abordagem da Constituição Federal de 1988 e do CTN, expõem-se diversas teorias que a doutrina, inclusive estrangeira, traçou no decorrer de quase um século de estudos desta figura jurídica
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 22/08/2012
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2. A responsabilidade tributária e a instituição financeira
The purpose of this work is to study the standards of tax liability in general as well as specifically, since we wanted to ally theory to practice. We analyzed passive submission; the semantic content of the word "liability", the evolution of the theme in Civil and Criminal Law until we reach the Tax Law; we studied the standards present in the Federal Const
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 21/11/2011
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3. Fundamentos dogmáticos para a modulação dos efeitos temporais das declarações de inconstitucionalidade em matéria tributária
In the history of Brazilian Constitutional Law, the judicial recognition of the unconstitutionality of a particular legislative act meant, necessarily and inevitably, in its exclusion from the legal system with effect ex tunc. More recently, however by incorporating trends in the absolute majority of contemporary constitutional states, began to be admitted,
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 06/08/2011
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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. Controle social efetivo de políticas públicas / Controle social efetivo de políticas públicas
The production of texts is wide and the discussions are focused on tax collection but the interest demonstrated by our scholars on the way whereby the very high tax burden charged from taxpayers is used is extremely poor. The issue becomes unintelligible in view of the extreme poverty in which one fifth of the Brazilian population lives and of the fact that
Publicado em: 2009
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6. Tratado internacional e tributos estaduais e municipais
The signature of international treaties establishing exemptions of taxes under the authority of the remaining federal entities (heteronomous tax exemptions) occasions numberless doctrine and case law discrepancies. Article 84, item VIII of the Federal Constitution sets forth that it will be incumbent upon the President of the Republic to sign Treaties, Conve
Publicado em: 2008
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7. A prova do fato jurídico tributário
This paper examines the evidence of the tax legal fact. To such purpose, the first chapter studies the characteristics of the tax legal fact as a type of legal fact. Considering that Law only exists when language is present, i.e., Law only exists when it can be translated into competent language, by means of evidence; it was indispensable to insert elements
Publicado em: 2007
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8. Poder econômico e livre concorrência: uma análise da concorrência na constituição da Republica Federativa do Brasil de 1988
This dissertation aims to analyze the Constitutional Principle of Free Competition, specifically regarding its role as fact the limits the abuse of economical power. In order to accomplish that goal, it was necessary to define what economical power is and in what moment the application of that power turned out to be abusive; but not putting apart other aspec
Publicado em: 2007
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9. Monetary law and its effects on tax lax: currency circulation as a taxable event / Direito monetário e seus reflexos no direito tributário: a circulação da moeda como fato jurídico-tributário
Money plays a very important assignment in society. Specially, the monetary resource represents the universal way of exchange in modern social groups. Money is the instrument that provides the trade of goods and services in a certain community. Life in society without the existence of money would be extremely difficult, if not impossible. In addition to its
Publicado em: 2005
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10. O ISS e a importação de serviços / The taxation, through the ISS, of the service provision provided abroad
The purpose of this work is to describe the legal system of the taxation of the service provision in Brazil, identified from the texts of the positive law, so as to conclude if they are compatible with the legal rulings that provide the taxation, through the ISS, of the service provision provided abroad, as well as the service provision that has been started
Publicado em: 2005
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11. The Cof the hypothesis of tax incidence over services / O critério material da hipótese de incidência do imposto sobre serviços
The present paper aims to construct the sense and the reach of the material criterion of the hypothesis of tax incidence over services, established by the constitutional competence norm, comparing the concept of services rendered and the infra-constitutional legislation. We must emphasize that the material criterion of the tax incidence of hypothesis over se
Publicado em: 2005
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12. CONSTITUTIONAL RULES AND COLLISION OF FUNDAMENTAL RIGHTS: DISCLOSURE OF THE BANK SECRECY FOR THE FISCAL AUTHORITY / NORMAS CONSTITUCIONAIS E COLISÃO DE DIREITOS FUNDAMENTAIS: A QUEBRA DE SIGILO BANCÁRIO PELA AUTORIDADE FISCAL
The coexistence of valuables and several interests in the current societies demand that the legal system will not make any movement on account of rules that have been established by one-sided only, or on account of values that are absolute. In Brazil, the Constitution that assures the right to intimacy (privacy´s right), considered by the doctrine and by th
Publicado em: 2004