Imposto sobre grandes fortunas: análise dos projetos de lei complementar

• Ano de defesa: 2021
• Autor(a) principal: Antunes Júnior, Euclides Nascimento
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Positivo; Brasil; Direito; PPG1; UP
• Palavras-chave em Português: Imposto sobre grandes fortunas; Projetos de leis; Omissão legislativa; Inconstitucionalidade por omissão; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://repositorio.cruzeirodosul.edu.br/handle/123456789/3989

The Great Wealth Tax (IGF) is one of the nine taxes described in the Federal Constitution within the competence of the Union. After more than three years of the Federal Constitution of 198, despite the existence of project issues since the National Congress, the IGF was not instituted. The work aims to describe the concept and origin of this tax species that affects wealth; Analyze the bills proposed in the National Congress from 1988 to March 2022 that created the tax; and, the tax elements of each project. The work also invites a comparison between the legislative proposals and the different concepts of wealth. Subsequently, projects n.º 162/1989 and 128/2008 were analyzed, which were completely processed by the National Congress and were rejected. Finally, the research will address the hypothesis of legislative omission carried out with the Federal Supreme Court, through the Actions of Unconstitutionality by Omission n.º 31 and 55.