Tributação das sociedades cooperativas

Detalhes bibliográficos
Ano de defesa: 2015
Autor(a) principal: Castro, Guilherme Frederico de Figueiredo lattes
Orientador(a): Carvalho, Paulo de Barros
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:
Palavras-chave em Inglês:
Área do conhecimento CNPq:
Link de acesso: https://tede2.pucsp.br/handle/handle/6720
Resumo: 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