Detalhes bibliográficos
| Ano de defesa: |
2020 |
| Autor(a) principal: |
Lacombe, Rodrigo Santos Masset
 |
| 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: |
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| Palavras-chave em Inglês: |
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| Área do conhecimento CNPq: |
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| 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 |
