Tributary Sanctions
Mostrando 1-4 de 4 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. DelimitaÃÃo do direito ao silÃncio à esfera tributÃria em face do dever de colaboraÃÃo dos contribuintes: um estudo sobre a natureza jurÃdica e aplicabilidade da norma constitucional que garante o direito de permanecer calado ao Ãmbito tributÃrio sancionador / Limitation of the âright of silenceâ in the tributary realm: study of the legal nature and the applicability of the constitutional law that guarantees the right of being in silence on the context tributary sanctions
The present thesis tries to delineate the applicability of the right of silence, which was enhanced by the Brazilian Federal Constitution of 1988, as described on item LXIII of the 5th article, guaranteeing the right of being in silence to the one in jail within the tributary context. There is no doubt about the legal efficacy of such rule in the penal conte
Publicado em: 2004
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4. Tributary infraction report: creation and structure / Auto de infração tributário: produção e estrutura
A proposta do trabalho, ora apresentado, é sugerir um esquema para que o Agente Fiscal possa aplicá-lo ao lavrar o auto de infração tributário. A esse esquema denominamos de "Esquema da Incidênciada Autuação Fiscal", e ele deve demonstrar, de forma clara e precisa, todo o "percurso gerativo de sentido" seguido pelo Agente Fiscal na construção da no
Publicado em: 2004