Detalhes bibliográficos
| Ano de defesa: |
2008 |
| Autor(a) principal: |
Libonati Junior, Ageu |
| 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/8381
|
Resumo: |
The aim of this work is to study the passive submission of the social contribution named Education Wage, currently predicted on the article 212, § 5.º, of the 1988 s Federal Constitution. The study analyses the norms of that contribution, since it appeared in the 1934 s Federal Constitution until its current form, with the objective to show that exists a legislature s clear intention to specify the passive subject of this tax. To prepare a concept of company, from the analysis of our Federal Constitution, having as a main objective its systematic interpretation, also considering its linguistics system that, produced by the Constituent Assembly, brings about messages to the whole society. Then, the correct interpretation of company, as it is in the Federal Constitution, reveals the potentials taxpayers of that social contribution, which must be respected when the legislature turn on that concept. This work demonstrates that our Supreme Court, despite several jurisprudence precedents, did not face the question about the concept of company, once they judged that the laws 9.424/96 e 9.766/98 are according to our Constitution. Therefore, the correct way to broach the education wage s passive submission deserves special attention and is the target of this study |
