Rule Of Tax Incidence
Mostrando 13-24 de 25 artigos, teses e dissertações.
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13. Atos administrativos vinculados e competências discrionárias no direito tributário: lançamento e ato administrativo
The proposed work intends to discuss the Administrative and Fiscal Laws by confronting the concepts of encumbered and discretionary acts of authority with the tax assessment, interpreted as procedure, act or rule. The main idea is to promote a classical administrative doctrine analysis, as well as the application of the language philosophy and the decurrentl
Publicado em: 2008
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14. O aspecto espacial do Imposto sobre Serviços de Qualquer Natureza
The present work aims to analyze scientifically the space aspect of the Rule of Tax Incidence of the Tax on Services of Any Nature ISSQN. This way, it analyzes the legislation, doctrine and formation of the Jurisprudence of the Superior Court of Justice related to this subject. It shows that the exclusive use of such a criterion, due to the place where the s
Publicado em: 2008
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15. Fiscalização tributária à luz dos direitos fundamentais do contribuinte: uma análise de casos emblemáticos
This study is to demonstrate the contours constitutional governing the relationship tax, establishing real standarts with regard to fundamental rights of the taxpayer. Route this path that has, in the Constitution, the fundamental law, directing the discussion to the tracks that require planning, were recorded Moreover, the principles of public administratio
Publicado em: 2008
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16. 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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17. 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
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18. A tributação do câmbio
Ab initio, elucida-se o modo de investigação científica utilizado neste trabalho, sempre calcada no pluralismo de abordagens científicas e com uma ligação forte com os métodos sistemáticos e integrativos entre os mais variados ramos científicos, no que o direito é encarado como fenômeno lingüístico, no plexo da teoria dos sistemas. Primeira part
Publicado em: 2007
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19. O imposto sobre transmissão causa mortis de quaisquer bens ou direitos: regra-matriz de incidência, isenção, lançamento, decadência e prescrição
O trabalho trata do imposto sobre transmissão causa mortis de quaisquer bens ou direitos (ITCM) e tem entre seus objetivos construir a sua regra-matriz de incidência, a partir do exame das normas constitucionais que disciplinam esse tributo, identificando as duas equações que a compõem: o antecedente (hipótese tributária), descrevendo os seus critéri
Publicado em: 2007
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20. A cobrança pela utilização dos recursos hídricos do domínio do estado de São Paulo
The present work had as its objective an analysis at the judicial nature of the exaction for the hydro resources utilization from the domain of the state of São Paulo, instituted by Act nr. 12.183/2005-SP, and to evidence its incompatibility to the system of Brazilian positive law. To reach these purposes, we have begun from a structural view of the law and
Publicado em: 2007
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21. O perfil jurídico do imposto de renda a tributação dos planos de previdência complementar privada
Considering the progress reached by the private pension fund system, because of the edition of the Constitutional Amendment n. 20, as of 1998, which has resulted in the edition of the Complementary Law n. 109, as of 2001, and the offering of new pension products to the public, private pension is presently a fundamental element for the structure of the Brazil
Publicado em: 2006
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22. The Incidence Matrix-Rule of the Provisional Contribution on Financial Transactions and Its Use as an Inspection Instrument for Other Federal Government Taxes. / A regra-matriz de incidência da contribuição provisória sobre movimentação financeira e a utilização dos seus dados para a fiscalização de outros tributos
This study has the objective of showing the matrix-rule of the incidence of the Provisional Contribution on Financial Transactions; and the importance of this tax for the federal government fiscal planning, as well as its use as an inspection instrument for other Federal Government taxes. For this, we are using as base the technical concept of Professor PAUL
Publicado em: 2005
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23. CPMF - matrix rule and unconstitutionalities / CPMF - regra-matriz e incostitucionalidades
The Present work has the purpouse of, by means of study the legal brazilian tributary legal system, constitutional and infra-constitutional, to inquire the Contribution (Tax) on movement or Transmission of Values and of Credits and Rights of Financial Natures (CPMF) validity. Thus, from an analysis of the limites to the constitutional reform, of the constitu
Publicado em: 2005
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24. A suspensão da exigibilidade do crédito tributário
This dissertation aims to study the suspension of the tax credit demandability, according to Brazilian Law. Based in the theory of the standard rule of tax incidence, we will try to demonstrate the phenomenon of the suspension of the tax credit demandability, ruled by artic1e 151 of the National Tax Code. After that, we will penetrate each one of the suspens
Publicado em: 2001