Tax Legal Fact
Mostrando 13-18 de 18 artigos, teses e dissertações.
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13. Achegas a uma teroria geral do fato jurídico cooperativo: Fundamentos para a delimitação do paradigma jurídico relativo ao tratamento constitucional tributário das cooperativas
A análise empreendida neste trabalho enfoca o fato jurídico cooperativo. Investiga-se o conjunto de normas jurídicas, constitucionais e infraconstitucionais, relacionadas com a matéria tributária cooperativa. Parte-se de premissas eleitas nas sendas da Filosofia e da Teoria Geral do Direito para a construção e desenvolvimento de um paradigma jurídico
Publicado em: 2006
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14. O ISS e a importação de serviços / The taxation, through the ISS, of the service provision provided abroad
The purpose of this work is to describe the legal system of the taxation of the service provision in Brazil, identified from the texts of the positive law, so as to conclude if they are compatible with the legal rulings that provide the taxation, through the ISS, of the service provision provided abroad, as well as the service provision that has been started
Publicado em: 2005
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15. Monetary law and its effects on tax lax: currency circulation as a taxable event / Direito monetário e seus reflexos no direito tributário: a circulação da moeda como fato jurídico-tributário
Money plays a very important assignment in society. Specially, the monetary resource represents the universal way of exchange in modern social groups. Money is the instrument that provides the trade of goods and services in a certain community. Life in society without the existence of money would be extremely difficult, if not impossible. In addition to its
Publicado em: 2005
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16. The Cof the hypothesis of tax incidence over services / O critério material da hipótese de incidência do imposto sobre serviços
The present paper aims to construct the sense and the reach of the material criterion of the hypothesis of tax incidence over services, established by the constitutional competence norm, comparing the concept of services rendered and the infra-constitutional legislation. We must emphasize that the material criterion of the tax incidence of hypothesis over se
Publicado em: 2005
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17. CONSTITUTIONAL RULES AND COLLISION OF FUNDAMENTAL RIGHTS: DISCLOSURE OF THE BANK SECRECY FOR THE FISCAL AUTHORITY / NORMAS CONSTITUCIONAIS E COLISÃO DE DIREITOS FUNDAMENTAIS: A QUEBRA DE SIGILO BANCÁRIO PELA AUTORIDADE FISCAL
The coexistence of valuables and several interests in the current societies demand that the legal system will not make any movement on account of rules that have been established by one-sided only, or on account of values that are absolute. In Brazil, the Constitution that assures the right to intimacy (privacy´s right), considered by the doctrine and by th
Publicado em: 2004
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18. Uma contribuição ao estudo do planejamento tributário nos processos de fusão, incorporação e cisão
The participation and importance of the business combinations through the consolidation, merger and spin-off operations have been increasing in the present context of the world economy. This fact is occurring also in Brazil, mainly due to the world changes that have been causing the competition increasing. This importance is due to not only the transaction q
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 24/10/2002