Constitutional Tax Law
Mostrando 1-12 de 74 artigos, teses e dissertações.
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1. Concepto de tributo: una perspectiva comparada Brasil-Espanã
This work analyses the concept of tribute as well as the respective conforming elements, from the perspective of both the brazilian and spanish legal systems, also going through the constitutional principles which must guide its implementation, specially the ability to pay principle, not observed by legislation in a number of situations, neither closely impo
Rev. direito GV. Publicado em: 2013-12
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2. Tributação pelo ICMS da venda de conteúdo pela internet por meio de download
The presence of technology of communication, especially Internet, is the daily life of people, on both personal and professional levels, is raising rapid and profound transformations in the way people relate to each other and perform the most diverse tasks. In this context, the electronic commerce performed by means of the Internet is gaining importance. The
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 21/11/2012
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3. A responsabilidade tributária e a instituição financeira
The purpose of this work is to study the standards of tax liability in general as well as specifically, since we wanted to ally theory to practice. We analyzed passive submission; the semantic content of the word "liability", the evolution of the theme in Civil and Criminal Law until we reach the Tax Law; we studied the standards present in the Federal Const
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 21/11/2011
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4. A afirmação da previsibilidade no direito tributário
Predictability is the element that makes social relations as rational. In law, the premise is situated on the upper level of the principles and rules, because all rules must be inspired by predictability. In tax law, predictability should guarantee the rights of taxpayers and can also serve the interests of the Exchequer. The predictability in favor of the t
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 11/08/2011
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5. Segurança jurídica e proteção da confiança: a justiça prospectiva na estabilização das expectativas no direito tributário brasileiro
The problem proposed by the present study, to be solved, is presented through the following question: how can the Brazilian constitutional order of 1988 protect taxpayers against abrupt changes in the given normativity in the three powers of the Republic, providing the safeguard of legitimate expectations of rights in the tax area, based on trust? In order t
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 11/08/2011
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6. Fundamentos dogmáticos para a modulação dos efeitos temporais das declarações de inconstitucionalidade em matéria tributária
In the history of Brazilian Constitutional Law, the judicial recognition of the unconstitutionality of a particular legislative act meant, necessarily and inevitably, in its exclusion from the legal system with effect ex tunc. More recently, however by incorporating trends in the absolute majority of contemporary constitutional states, began to be admitted,
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 06/08/2011
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7. 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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8. Democracia fiscal e seus fundamentos à luz do direito &economia / Tax equality: law and economics view
Any society must decide how the common expenses will be shared and this has happened for thousands of years. From elements of the own movement of Law and Economics, this thesis formulates a scientific proposition about this theme. Its the fiscal democracy. Starting from the basic assumption that the Law and the Economics influence each other in a dynamic of
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 05/04/2010
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9. 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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10. A exigência do imposto sobre a doação de bens e direitos (ITCD) no caso do doador ser residente ou domiciliado no exterior
This dissertation aims to demonstrate the constitutionality of States and Federal District to create a tax on the donation of property and other rights Gift Tax - where the donor is resident or domiciled abroad. Federal Entities have approved this type legislation despite the absence of complementary national law as required in Articles 146 and 155, 1, III o
Publicado em: 2010
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11. A obtenção e o emprego de informações pela administração tributária em face das normas de sigilo
The scope of this study is to look into tax-related information from the moment it is seized to the moment it is used as evidence of fines and taxes levied. This study is justified due to the vulnerableness of the individuals fundamental right to privacy. The right to privacy, especially in terms of protection of financial and tax-related data, is protected
Publicado em: 2010
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12. Interpretação e aplicação do direito tributário: fundamentos jurídicos da decisão
The main purpose of the present term paper is to provide a framework for a theory of the legally valid tax decision that assures the unity and consistency of the national tax system, based upon an analysis of interpretation, application and implementation of Tax Law. Positive law is understood to be a set of legal norms that exist within an historical contex
Publicado em: 2010