Philocreon de Castro. The confront of the tax indebt recovery programs with the tax equality: necessity and availability of the judicial solution / O confronto dos programas de recuperaÃÃo fiscal com a isonomia tributÃria: necessidade e viabilidade da soluÃÃo jurÃdica

AUTOR(ES)
DATA DE PUBLICAÇÃO

2005

RESUMO

The thesis intends to inquire about the compatibility of the Tax Indebt Recovery Programs Refis and Paes, in presence of Constitution. The Programs aim to stimulate the economic activity, through short term offering of special tax favours, to encourage the indebted tax payers to restore the payment of their indebt passive. The inquire confirms that the Programs induce reckless innovation for National Tax System, because their temporal limitations hurt the Principle of Equality, just on the taxation equality, and extend the damage on others constitutional principles, as Republican Order, Legal Liability and Moral Law. Besides, the Programs injury the constitutional rules for economic order, too. The Programs unconformity before the Constitution induces their banishment out of tax law system, but they remain enacting inside the juridical order without objection. This legal truth contests the expelling of Programs from legal order and demands another judicial solution, that should be the extemporaneous admission of indebted tax payers inside the Programs, through a common lawsuit, coursing on the diffuse control of constitutionality, attending the right of Tax Equality

ASSUNTO(S)

equality tax law recuperaÃÃo econÃmica direito tributÃrio direito economic recovery igualdade

ACESSO AO ARTIGO

Documentos Relacionados