Detalhes bibliográficos
| Ano de defesa: |
2023 |
| Autor(a) principal: |
Rodrigues, Maria Júlia Campelo Lima
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| Orientador(a): |
Carrazza, Roque Antonio
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| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
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| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
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| Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Direito
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| Departamento: |
Faculdade de Direito
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| País: |
Brasil
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| 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://repositorio.pucsp.br/jspui/handle/handle/39398
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Resumo: |
This study intends to analyze the institute of tax transaction, established in article 171 of the National Tax Code and implemented, at the federal level, by the enactment of Law no. 13.988 of April 14th, 2020. This form of dispute resolution has been stimulated in the Brazilian scenario as a swift and efficient alternative, due to the highly litigiousness context currently present. An analysis of the constitutional support granted to the transaction was made, through the assessment of the principles that substantiate the application of the institute, with attention to the unavailability of the tax credit. The study also analyses the emergence of tax credit and its extinguishment trough the tax transaction institute, as established in article 156, item III of the National Tax Code. Furthermore, the recent regulation regarding tax transaction and its legislative evolution, in the federal context, was analyzed, and considerations regarding the issues that arise from the application of the institute and future perspectives, that communicate with the tax reform currently ongoing though PEC nº 45/2019, were made |
