Administrative Tax Proceeding
Mostrando 1-8 de 8 artigos, teses e dissertações.
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1. 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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2. Tax offsetting: critical analyze to the restrictions imposed by the 3, of art. 74 of Federal Law n 9.430/1996 / Compensação tributária: análise crítica às limitações previstas no 3 do art. 74 da Lei Federal n 9.430/1996
The purpose of this work is to analyze the tax offsetting institute as a mechanism of extinguishment of the tax obligation of the taxpayer and his debit before the tax authorities. The offsetting rule prescribes the calculation relationship, extinguishing the tax obligation of the taxpayer and his debit relation with the tax authorities. In the end, the purp
Publicado em: 2010
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3. Responsabilidade solidária no lançamento tributário
O presente trabalho tem por objeto o estudo das normas relativas à responsabilidade tributária por solidariedade, encontradas nos artigos 124 e 134 do Código Tributário Nacional. O elemento que ocupa a posição central em toda a dissertação cinge-se à análise da pretensão da Fazenda Pública de cobrar o crédito tributário de terceira pessoa, dist
Publicado em: 2008
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4. Aspectos relevantes da decisão proferida no processo administrativo tributário federal
The aim of this dissertation is to analyze the relevant aspects related to the decision on administrative proceeding concerning federal tax credits. Taking into consideration that the Constitutional principles are applicable to the tax administrative proceeding, such principles, as well as the federal legal tax system, are studied so as to present an overvie
Publicado em: 2007
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5. Ensaio sobre o direito penal tributário
The object of the work in screen is the identification, from the Federal Constitution, of the legal-criminal regimen of the tax law. From this starting point, the study in screen is considered to examine nuclear questions of the criminal law tributary in the normative plan, as (a) the relevance of the final decision pronounced in the fiscal administrative pr
Publicado em: 2007
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6. A prova do fato jurídico tributário
This paper examines the evidence of the tax legal fact. To such purpose, the first chapter studies the characteristics of the tax legal fact as a type of legal fact. Considering that Law only exists when language is present, i.e., Law only exists when it can be translated into competent language, by means of evidence; it was indispensable to insert elements
Publicado em: 2007
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7. A ARGÜIÇÃO DE INCONSTITUCIONALIDADE DE LEIS NO ÂMBITO DO PROCESSO ADMINISTRATIVO TRIBUTÁRIO À LUZ DA CONSTITUIÇÃO DA REPÚBLICA FEDERATIVA DO BRASIL DE 1988
This dissertation is the result of a scientific investigation on the discussions of unconstitutionality of rules in the scope of the administrative tax proceedings, in the terms of the 1988 Constitution of the Federative Republic of Brazil. Using the inductive method both in the investigation and the report, this study is based on the tripartition of State p
Publicado em: 2006
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8. A prova e a técnica jurídico-comunicacional no processo administrativo-tributário
Trata-se de uma tese de doutorado na qual o autor examina as provas no âmbito do processo administrativo-tributário. Vislumbrando o direito como um fenômeno comunicacional que procura interferir nas relações intersubjetivas, através de mensagens lingüísticas emitidas e recepcionadas sob a atmosfera de um determinado contexto, somente fazendo sentido
Publicado em: 2005