Limitation Of The Power To Tax
Mostrando 1-5 de 5 artigos, teses e dissertações.
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1. The tax avoidance like a fundamental right of the taxpayer. / A Elisão tributária como direito fundamental do contribuinte.
The present assignment has for objective the analysis of the systemic compatibility and the constitutionality of the only paragraph of the article 116 of the National Tax Code, introduced by the Supplement Law n 104 of 2001, as general anti-avoidance rule in the Brazilian tax constitutional system. With a bibliographic analysis is approached a building of th
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 14/03/2011
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2. Estado de Direito como limitação ao poder de tributar
Esta dissertação versa sobre o princípio do Estado de Direito, propondolhe o papel de limitação constitucional ao Poder de Tributar. A partir dos conteúdos semânticos que foram sendo agregados à norma ao longo da história constitucional Brasileira, o princípio do Estado de Direito ganhou forma e conteúdo. Do Estado Liberal, passando pelo Estado So
Publicado em: 2008
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3. 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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4. Análise crítica da invocação do interesse público como fundamento para relativização de direitos e garantias fundamentais do contribuinte
This paper seeks to indicate limitations for invocation of both public interest and the supremacy of public interest over private interest in tax relations, notably when used as a foundation for rationalization of rights and fundamental guarantees of taxpaying citizens. The evolution of fundamental rights and guarantees is examined, as well as the structure
Publicado em: 2006
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5. Os direitos humanos como limites ao poder de tributar do Estado
This Dissertation Analyses the conflicting jural relation between the State as the one who has the power to tax and the taxpayers. The purpose of this study is to show that only by respecting the Human Rights it will be possible to have an effective instrument of tributary limitation, in which both citzens and the State com have a positive relationship. The
Publicado em: 2001