Tributação das sociedades cooperativas

• Ano de defesa: 2015
• Autor(a) principal: Castro, Guilherme Frederico de Figueiredo
• Orientador(a): Carvalho, Paulo de Barros
• 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: Adequado tratamento tributário; Sociedades cooperativas; Direito Positivo; Interpretação; Ato Cooperativo; Deveres instrumentais
• Palavras-chave em Inglês: Appropriate tax treatment; Cooperative societies; Positive Law; Interpretation; Cooperative act; Instrumental duties
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://tede2.pucsp.br/handle/handle/6720

The purpose of this study is to know a little about the proper tax treatment of cooperative societies, pursuant to article 146, III, c, of the 1988 Federal Constitution. But this only becomes possible to understand before the organizational structure of positive law, its language, the importance of Semiotics studies, the construction of meaning to the prescriptive statements, among other issues that will be necessary to address. Then an immersion within societies will be made as provided for by civil legislation, to make it clear to the reader the legal classification that is judged appropriate for cooperatives. It will also be made legal analysis of the cooperative act and its impact in the tax system. Finally, we will deal on some taxes that we understand to be the most relevant in the daily lives of cooperative societies, including on the fulfillment of the instrumental duties