Administrative Tax Procedure
Mostrando 1-10 de 10 artigos, teses e dissertações.
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1. Correlação entre fato e decisão no processo penal e no processo administrativo tributário
Esta pesquisa tem por objetivo realizar a confrontação entre o processo administrativo tributário e o processo penal, em especial no que tange à correlação entre o fato processual e a decisão a ser produzida em cada uma dessas modalidades processuais. Diante dessa análise, busca verificar se os princípios informadores do processo penal podem ser imp
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 24/05/2012
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2. O princípio da verdade material no processo tributário
The present work aims to identify the meaning and scope of the Principle of Material Truth in Taxation Procedure. Start by drawing a picture of truth, since his philosophical point of view, covering the works of consensus on the subject to finish the chapter with the importance of Truth to the law, especially in the tax proceeding. Discusses the approach poi
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 16/05/2012
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3. The tax administration like essential activities for State working / A administração tributária como atividade essencial ao funcionamento do Estado
This present paper intends to show that the tax administration activities on three level of government (federal, state and municipal) are essential activities for State working, under the terms of the specific constitutional prevision (FC/88, art. 37, XXII, c/c and CA 42/2003). According to this constitutional device for the tax administration are raised on
Publicado em: 2009
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4. 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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5. 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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6. Processo administrativo tributário : possibilidade de questionamento judicial das decisões contrárias ao Estado.
No âmbito federal o Processo Administrativo fiscal é regulamentado pelo Decreto n 70.235/72 e tem por finalidade proporcionar um aperfeiçoamento do lançamento tributário definindo com maior segurança e precisão o credito tributário que o fisco entende ser devido. O julgamento de processos fiscais é feito por órgãos integrantes do Ministério da Fa
Publicado em: 2008
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7. ICMS - um imposto peculiar / Value Added Tax (ICMS)- An Unique Tax
The aim of this dissertation is analysing the ICMS implications on tender public procedure that has taken place since the middle of 1997. In view of that, the participation of private capital has provoked a new tax order, mainly concerning Value Added Tax - VAT (in Portuguese ICMS). The Value Added Tax is due on merchandise sales, as well as on intramunicipa
Publicado em: 2006
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8. Evidence theory in administrative tax procedure / A prova do fato jurídico no processo administrativo tributário
The proposition of the work is to analize the evidence of trigering event in the administrative tax procedure, building a theory of the proof applicable to this procedure.
Publicado em: 2005
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9. A decadÃncia do direito de lanÃar em vista da ocorrÃncia de vÃcios formais na constituiÃÃo de crÃditos tributÃrios : uma abordagem relativa à igualdade na relaÃÃo jurÃdica tributÃria
ItÂs possible to assert that a limitation of action is not a right annihilation mechanism but a threshold, between the entitlement to a right and the right to the stability of preexisting situations. Our goal, on analyzing art. 173, inc. II of the statute n 5.172/1966, a.k.a. CÃdigo TributÃrio Nacional (CTN), is to reveal, on the referred statute, the o
Publicado em: 2004
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10. 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