Fiscalização tributária à luz dos direitos fundamentais do contribuinte: uma análise de casos emblemáticos

AUTOR(ES)

Luiz Paulo Jorge Gomes

DATA DE PUBLICAÇÃO

2008

RESUMO

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 administration and the administrative procedure for that tax from there, examine whether the act Administrative with all its determinants, as well as the limits of performance of the Tax Administration, setting important assumptions, so that then there is the real content of the public interest, with its consequent supremacy. These initial steps of sublime importance to the sedimentary structure of this work, it was time to go for not less illuminated pathways of the Tax Law, noting the characteristics and the materiality of the possibility of tax incidence, as well as the possibility of fictions, evidence and presumptions, alone considered, serve as a regular tool in the constitution of the tax credit. Then this whole stretch of scientific basis, the foundations were ready to check pragmatically, through the construction of hypothetical cases, the procedure often developed by the Administration agents public. Finally, even without belong to the core of this study, but allow for a better dimension of the whole context in which the subject in focus, as outlined short lines with regard to the crime of excess asset and liability arising from the activities of the State Supervisory Tax

ASSUNTO(S)

direitos fundamentais do contribuinte administração pública tax credit direitos fundamentais -- brasil fiscalizacao tributaria -- brasil tax audit administracao tributaria -- brasil credito tributario -- brasil fundamental rights of the taxpayer estado de direito rule of law public administration direito tributario

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