Princípio da equivalência no direito tributário brasileiro

Detalhes bibliográficos
Ano de defesa: 2020
Autor(a) principal: Lacombe, Rodrigo Santos Masset lattes
Orientador(a): Morando, Thais Helena
Banca de defesa: Não Informado pela instituição
Tipo de documento: Tese
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Pontifícia Universidade Católica de São Paulo
Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Direito
Departamento: Faculdade de Direito
País: Brasil
Palavras-chave em Português:
Palavras-chave em Inglês:
Área do conhecimento CNPq:
Link de acesso: https://tede2.pucsp.br/handle/handle/23112
Resumo: This paper aims to investigate the Tax Law based on the principle of equivalence, its logical consequence the primacy of reality. The research was divided into three parts: i) the concept of truth, which begins with the study of human perceptions explained by neuroscience, going to the philosophical conceptualization of truth, including Aquinas, Maria Helena Chaui, among others, ii ) the truth for the law, where we will approach the concepts of material truth, formal truth; and iii) the confrontation of the principle of the material truth with other constitutional principles and mainly with the tributary constitutional principles. legality, contributory capacity, precedence, among others, but mainly with the principles of legal certainty and the reasonable duration of the process, in order to define if there are objective and subjective limits to the principle under investigation, as well as the ways of applying the celebrated principle