Vícios do lançamento tributário

• Ano de defesa: 2015
• Autor(a) principal: Guimarães, Marcela Cunha
• Orientador(a): Becho, Renato Lopes
• 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: BR
• Palavras-chave em Português: Lançamento tributário; Elementos; Pressupostos; Existência; Validade; Vícios formais e materiais; Nulidades relativas e absolutas; Invalidação; Convalidação; Revisão; Limites
• Palavras-chave em Inglês: Taxation act; Elements; Assumptions; Existence; Validity; Formal and material deformities; Relative and absolute nullity; Invalidation; Reestablished validity; Revision; Limits
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://tede2.pucsp.br/handle/handle/6767

This paper, by using theory and pragmatism, aims to verify the elements and assumptions to the valid issuance of the administrative taxation act whilst normative source based on profound analysis of concrete scenarios widely discussed among Brazilian Courts of Justice and the administrative sphere. The inexistence of such elements shall cause the taxation act s own inexistence. Among these elements, we may highlight the subject, form, content and publicity. Such taxation act can exist, however its validity and effectiveness could be compromised due to the existence of deformities related to the subject, form, procedure, cause, motive and purpose. Following all guidelines herein mentioned, such deformity shall imply non validity or taxation act validity reestablished. Thus, the present paper intends not only refer to the deformities related to the taxation act, but also clarify the premises related to the limits on the revision of such taxation act, mainly in regard to the statutory period predicted on art. 173, II, from the Brazilian National Tax Code