Tributary Law
Mostrando 25-36 de 39 artigos, teses e dissertações.
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25. TributaÃÃo ambiental negativa: polÃticas pÃblicas de fomento ambiental com o uso de incentivos tributÃrios
It is initiated discoursing concerning the juridical rule and the position of the sanction, mainly the prize, in its structure. After the considerations about the environment and its current stage of degradation, as well as the exposition of the foudations that justify the creation of tributes with regulating character, repressive to the activities that gene
Publicado em: 2005
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26. CPMF - matrix rule and unconstitutionalities / CPMF - regra-matriz e incostitucionalidades
The Present work has the purpouse of, by means of study the legal brazilian tributary legal system, constitutional and infra-constitutional, to inquire the Contribution (Tax) on movement or Transmission of Values and of Credits and Rights of Financial Natures (CPMF) validity. Thus, from an analysis of the limites to the constitutional reform, of the constitu
Publicado em: 2005
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27. A responsabilidade tributÃria nas adjudicaÃÃes / Tax responsability in the adjudications
This essay treats about tributary responsibility in adjucations. The inicial point is the identification of the tributary responsible of the ConstituiÃÃo Federal (Federal Constitution) and at the CTN (National Triburaty Code). The tributary responsible is a third person to whom the law aplies the duty to pay the tribute. This essay treats about the tax lia
Publicado em: 2005
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28. A regra-matriz de incidência do Imposto sobre a Propriedade Territorial Rural
The aim of this paper is the construction of the tax incidence mold role on the Rural Territorial Property, having the valid legal norms that compose the positive law as the starting point and object of our study. The election of the subject happened because the right construction of the incidence mold role by the careful analysis of each one oftheir criteri
Publicado em: 2005
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29. 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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30. Tributary indebt repetition and active legitimacy in the Telecommunications General Law article 108, 3rd paragraph of Federal Law n 9.472, of July 16, 1997 / Repetição do indébito tributário e legitimidade ativa na Lei Geral de Telecomunicações : Artigo 108, parágrafo 3 da Lei Federal n 9.472, de 16 de julho de1997
O presente estudo aborda o tema da legitimidade ativa no artigo 108, parágrafo 3 da Lei Federal n 9.472, de 16 de julho de 1997, Lei Geral de Telecomunicações. Questões basilares sobre aspectos gerais das telecomunicações no Brasil, o regime concorrencial adotado pelas empresas do setor e os resultados desse regime para o consumidor são enfrentados in
Publicado em: 2005
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31. Teoria morfológica, sintática e semântica da prova e sua pragmática no processo administrativo tributário federal / Morphological, syntactic and semantic theory proof and its pragmatic in federal administrative tributary process
A proposta do trabalho, ora apresentado, é sugerir uma nova forma de aproximação da teoria das provas, tomando, como ponto de partida, a circunstância de ser o direito um texto, qualificando-se, portanto, como espécie de sistema comunicacional. Para alcançar tal desiderato, partimos de conceitos de Teoria Geral do Direito, firmando nossas premissas rel
Publicado em: 2005
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32. The information principle in the Tributary Law / O princípio da informação no direito tributário
A sociedade hodierna caracteriza-se pela velocidade com que o conhecimento, inclusive o científico, sofre alterações, a confirmar a noção de provisoriedade, própria da ciência em geral. A informação é o veículo que permite a expansão do conhecimento, nos diferentes campos da pesquisa e do convívio humano. Nesse contexto, emerge a importância do
Publicado em: 2005
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33. DelimitaÃÃo do direito ao silÃncio à esfera tributÃria em face do dever de colaboraÃÃo dos contribuintes: um estudo sobre a natureza jurÃdica e aplicabilidade da norma constitucional que garante o direito de permanecer calado ao Ãmbito tributÃrio sancionador / Limitation of the âright of silenceâ in the tributary realm: study of the legal nature and the applicability of the constitutional law that guarantees the right of being in silence on the context tributary sanctions
The present thesis tries to delineate the applicability of the right of silence, which was enhanced by the Brazilian Federal Constitution of 1988, as described on item LXIII of the 5th article, guaranteeing the right of being in silence to the one in jail within the tributary context. There is no doubt about the legal efficacy of such rule in the penal conte
Publicado em: 2004
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34. A alterabilidade do lançamento tributário
This work has studied the procedure of altering Tributary Taxation shown on sections I , 11 and 111,article 145ofNational Tributary Code. The aim of dissertation has focused the considerations of competence to alter the Tributary Taxation, besides,the reasons of its revision (sections I to IX, article 149 ofCTN), its limits, consubstantiate,those, on the dec
Publicado em: 2004
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35. Programa de modernizaÃÃo da administraÃÃo tributÃria: o caso da SecretÃria de FinanÃas da Prefeitura do Recife
The aim of this work was to evaluate the Tax Administration Modernization Programme of the Municipality of Recife â TAMP/Recife, in 1998, from a point of view of increasing the municipalities income tax tributes, and bettering the quality of attention given to the tax paying citizens. These were the two principal central objectives of the referred programme
Publicado em: 2004
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36. Tributação e federação: normas gerais de direito tributário: um estudo a respeito da lei complementar tributária e sua importância na manutenção do pacto federativo
The purpose of this study is to analyze the role of the General Rules in Tributary Law as a harmonization element and maintenance of the Brazilian Federal State. Thus, this was based on the study of the North American federalist model, opposing the federation model celebrated by the Federal Brazilian Constitution. There is an attempt to understand their more
Publicado em: 2003