Detalhes bibliográficos
| Ano de defesa: |
2012 |
| Autor(a) principal: |
Guimarães, Lucia Paoliello
 |
| Orientador(a): |
Gonçalves, José Artur Lima |
| 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: |
BR
|
| 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/6061
|
Resumo: |
It analyzes the non-cumulative tax from the perspective of the constitutional institute, focusing on the semantic content of the term "non-cumulative" and its implications for the legislature infra. Addresses, as a tool for the purpose set out the limits to be observed in the processes of interpretation of the texts of positive law. It seeks to identify the minimum content of meaning that is endowed with the term constitutional issue, analyzing, for this purpose, the related concepts referenced in the Federal Constitution, the legislative origin of the term and its uses in the Brazilian legal system, both by the legislature, the the courts. Face the criteria usually adopted by the dogmatic and the case law, notably the Supreme Court and the Superior Court of Justice, to build that concept tax. Identifies the constitutional concept of "noncumulative tax" and examines some of its implications in the processes of implementation of constitutional norms. Discusses the definition of input for the purpose of crediting |
