Tax Competence
Mostrando 13-24 de 27 artigos, teses e dissertações.
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13. Regime jurídico dos tributos incidentes sobre o comércio exterior de bens
In order to understand the Brazilian legal tax system, it is of great importance to study the rules concerning duties and taxes levied on the international trade of goods in Brazil. This research specifically aims at analyzing each and every Brazilian tax, duty and contribution related to the importation of goods the rules concerning their structure and comp
Publicado em: 2007
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14. Materialidade e Base de Cálculo do IPTU
The constitutional concept of real estate for the purpose of Municipal Real Estate Tax (IPTU) fiscal incidence has always been controversial. Many professors defend an extensive interpretation, to cover not only the real estate itself, but also possession, dominium utile, the fee-farm, the right of surface, to give only three examples of types of rights in r
Publicado em: 2007
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15. Norma padrão do imposto sobre serviços de qualquer natureza (ISS): materialidade e base de cálculo
O presente trabalho tem por objetivo a construção da norma jurídica, à qual o legislador ordinário deve necessária observância para a criação do Imposto Sobre Serviços de Qualquer Natureza (ISS). Não obstante todos os critérios normativos que compõem essa norma serem essenciais para delimitar a atuação legislativa dos Municípios e do Distrito
Publicado em: 2007
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16. Aspecto material do imposto de renda de fonte na alienação de investimentos externos diretos
The present work deals with the rules applicable to the computation of the capital gain earned by foreign investors in the sale of external direct investments held in Brazil, considering the controversy arising from the issuance of Law 9.249, of 1995, due to the extension attributed to the respective Section 18 by Normative Ruling 73, de 1998, and recent pre
Publicado em: 2007
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17. Phenomenon of cumulativeness and rules of non-cumulativeness according to the National Tax System. / Fenômeno da cumulatividade e regras de não-cumulatividade em face do Sistema Tributário Nacional.
This present dissertation aims at establishing the presuppositions for picturing the phenomenon of the cumulativeness and, from the acknowledgement of the possibility of its occurrence, to identify the hypotheses of applicability of the rules of non-cumulativeness that embodies the tax-law regimes of IPI, ICMS, Contribution to PIS/PASEP, COFINS, the Unions r
Publicado em: 2006
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18. Reflexões sobre os conflitos de competência tributária
Apresentamos no presente trabalho o tema Conflito de Competências Tributárias. Trata-se do embate entre entes públicos a fim de garantir o direito de arrecadação de tributos. Como poderemos perceber, os conflitos de competências decorrem de diversos tipos de imperfeições e defeitos legislativos, bem como de problemas de análise e interpretação da
Publicado em: 2006
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19. 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
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20. 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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21. 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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22. Limites normativos da taxa na constituição federal / normative limits of tax in the Federal Constitution
A presente dissertação investigou os limites constitucionais da redação do artigo 145, II, da Constituição Federal, buscando precisar os critérios ali contidos e que são fornecidos às pessoas políticas para construção de suas regras-matrizes de incidência tributária das taxas de polícia e das taxas de serviço. Traçou um breve histórico da e
Publicado em: 2005
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23. O direito tributário ambiental e as energias renováveis de fontes alternativas
This present work aims to delineate the peculiar contours of the Environment Tax Law, over all in relation to the renewable energies that came from altemative sources, issue that is recognized as being of extreme importance for the intemational law norms, in order to assist the solving of the main problems of the actual modern societiy, decurrent of the unco
Publicado em: 2004
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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