Detalhes bibliográficos
| Ano de defesa: |
2016 |
| Autor(a) principal: |
Dias, Flávio Machado Vilhena
 |
| Orientador(a): |
Becho, Renato Lopes |
| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
|
| 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/19127
|
Resumo: |
This study aims firstly to evaluate the taxing power and constitutional limits for the election of taxpayers and responsible parties in a legal/tax relationship. It will address the importance of general rules for preserving the Federal State and the role of these rules in Tax Law. This study will also demonstrate the concepts gravitating around tax liability of third parties, especially those listed in subsection III of Article 135 of the National Tax Code. The existence of two distinct matrix rules will also be analyzed – one of tax obligation itself, and the other of tax liability, with different assumptions of facts - as well as the outline given to the matter by the Supreme Court. Lastly, it will be analyzed the role of the incident of disregard of legal entity established by the New Civil Procedure Code and its applicability to tax liability, and if precedent 435 of the Superior Court of Justice complies with the Constitution and current legislation. |
