Aspects of the systematic cofins non-cumulative / Aspectos da sistemática não-cumulativa da Cofins

AUTOR(ES)

Mário Eduardo Marquardt

DATA DE PUBLICAÇÃO

2009

RESUMO

This work aims at the systematic construction of non-cumulative Cofins from the Federal Constitution. For its production focus, initially, our analysis in the context in which inserted the constitutional principle of non-cumulative, identifying the minimum content of meaning applies to all taxes to which the Magna Carta provides your requirement. Since then, point out the limits that guide the implementation of non-cumulative Cofins by the ordinary legislator and then pass the review of Law 10.833/2003, when it built the rule of law-matrix to credit and the proposed the systematic non-cumulative tax

ASSUNTO(S)

brasil [lei n. 10.833, de 29 de dezembro de 2003] cofins direito brasil [constituicao (1988)] law 10.833/2003 non-cumulativeness não-cumulatividade

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