Non Cumulativeness
Mostrando 1-4 de 4 artigos, teses e dissertações.
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1. Aspects of the systematic cofins non-cumulative / Aspectos da sistemática não-cumulativa da Cofins
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,
Publicado em: 2009
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2. PIS and COFINS non-cumulativeness: a pragmatic view / Não-cumulatividade do PIS e da COFINS: uma visão pragmática
The main of this paper was to analyze the non-cumulativeness of social contributions taxes PIS and COFINS, in a pragmatic perspective way. An interpretation for the noncumulativeness system based on these taxes context, and which available the effectiveness of this system was sugested. First, the paper defined cumulativenesses term, and presented the existin
Publicado em: 2008
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3. Phenomenon of cumulativeness and rules of non-cumulativeness according to the National Tax System. / Fenômeno da cumulatividade e regras de não-cumulatividade em face do Sistema Tributário Nacional.
This present dissertation aims at establishing the presuppositions for picturing the phenomenon of the cumulativeness and, from the acknowledgement of the possibility of its occurrence, to identify the hypotheses of applicability of the rules of non-cumulativeness that embodies the tax-law regimes of IPI, ICMS, Contribution to PIS/PASEP, COFINS, the Unions r
Publicado em: 2006
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4. Imposto sobre Produtos Industrializados (IPI): seletividade e não - cumulatividade
The present study intends to analyze the constitutional regulation of Excise Tax (IPI) selectivity and non-cumulative principle, a tax of Federal competency. Its features reveal an intention to reach fiscal justice for indirect taxation. Because of that, we initially follow the path of interpretation of Tax Law, which is obligatory in our understanding. Afte
Publicado em: 2006