Tributary Constitutional Principles
Mostrando 1-9 de 9 artigos, teses e dissertações.
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1. 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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2. Tributary sanctions: a constitutional view / Sanções tributárias: uma visão constitucional
The present work has the aim to study tributary sanctions in the light of the Federal Constitution, analyzing the limits of the punitive power of the State. Therefore, a doctrinal review was made about the juridical norms theories and the concept of sanction. Sanction, in its basic meaning, is considered a penalty. We defend the existence of a unique Punishm
Publicado em: 2009
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3. O princípio da praticidade e a privatização da gestão tributária / The principle of practicality and the privatization of the tributary management
In recent years there are important changes in the relationship State-Taxpayer, and must recognize that some are positive (improvement of the mechanisms of tributary inspection), although aim to curb the circumvention of financial resources which the State is entitled, while others are extremely harmful to the business survival, context which outlines the ph
Publicado em: 2009
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4. Segurança jurídica e modulação de efeitos no controle de constitucionalidade em matéria tributária
This scientific work objective to study the beginning of the legal security and the possibility of modulation of effect in headquarters of control of constitutionality of norms in substance tax. To reach this end, the work was divided in five chapters. In the first one of them we analyze the conception of right here employee, as well as its purpose: to stabi
Publicado em: 2009
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5. 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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6. Teoria e prática da substituição tributária progressiva no ICMS : uma análise do instituto após os julgamentos do recurso extraordinário n 213396/SP e da ADIn n1851-4/AL.
O presente trabalho analisa um dos mais relevantes e debatidos temas do direito tributário na atualidade, o instituto da substituição tributária progressiva aplicado ao imposto sobre operações relativas à circulação de mercadorias e sobre prestações de serviços de transporte interestadual e intermunicipal e de comunicação ICMS , e o faz com o c
Publicado em: 2007
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7. Constitutional limitations of social security contributions / Limitações constitucionais à instituição de contribuições de seguridade social
In the present work the author faces constitutional limitations of social security contributions. There is justifiable explanation for discussion since there is social and scientific relevance. Under a social perspective, the proposed research copes with the social security necessity in order to assure access to fundamental rights inherent in the system. Und
Publicado em: 2006
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8. 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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9. Imunidade constitucional sobre livros, jornais e periódicos: extensão as reproduções técnicas (cd-rom/disquetes)
The objective of this work is to analyze paragraph d, clause 150, VI, of the Brazilian Constitution in order to demonstrate that the tax immunity applicable to books, newspapers and periodicals also applies to CD-ROMS that have an equivalent content. Preliminarily, we will present a brief review of the written media, from the clay tablets and papyri to curre
Publicado em: 2001