Detalhes bibliográficos
| Ano de defesa: |
2006 |
| Autor(a) principal: |
Pacheco, Angela Maria da Motta |
| Orientador(a): |
Carvalho, Paulo de Barros |
| Banca de defesa: |
Não Informado pela instituição |
| 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: |
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| Palavras-chave em Inglês: |
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| Área do conhecimento CNPq: |
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| Link de acesso: |
https://tede2.pucsp.br/handle/handle/7402
|
Resumo: |
The objective of this work is to address Legal Fictions in the Tax Law Sub-domain, revealing the phenomenon, the true purpose for which it came and the possibility or not of its co-existence with other general and abstract legal rules creators of taxes. The topic discusses Liberty, as a presumption of Law, basis of responsibility, two sides of the same coin, justified by Law as an Order of Restraint and Coercion. In the construction of the Rule of Law liberty refers to the authority of the Powers and of their agencies, as part of liberty. The topic discusses Truth, the Truth of Statutory Law, the fabric consisting of prescriptive language placed, here and now, incorporated by the Fundamental Law, the Constitution, structural laws and statutory laws, in a hierarchical process and of coordination. The construction method of Law is essential for the elucidation of the topic always considering the need of the Law being close and revealing the human condition at the risk, in failing to do so, of becoming incompetent and discredited. It is necessary to make an analysis of the characteristics of the Brazilian Constitution, informed expressly by constitutive values of the norms of principle, and specifically of the Tax System embodied therein, which adopted the principle of free enterprise and individual and social rights. We consider the Law Theory, specifically the Principal Law on Tax Assessment in its constitutive criteria and those specific ones already used as constitutional requisites for the sharing of taxing authority among the federative entities. It is in the scenario of the constitutional tax system that the images of the characters will be projected: the valid principal law on tax assessment, and the legal tax fiction law, in order to determine its validity or invalidity, its pertinence or not to the plot of the play, in light of the informer principles of the system, specifically those of typicity and taxpayer capacity, the expression of the principle of equality. It will be seen, also, that the purpose of legal tax fictions in no way resembles the purpose of legal tax presumptions, legal reasoning, referred to proof in the tax matter |
