A não-cumulatividade do ICMS: uma aplicação da teoria sobre as regras do direito e as regras dos jogos

Detalhes bibliográficos
Ano de defesa: 2007
Autor(a) principal: Lunardelli, Pedro Guilherme Accorsi
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:
Palavras-chave em Inglês:
Área do conhecimento CNPq:
Link de acesso: https://tede2.pucsp.br/handle/handle/7604
Resumo: The objective of this work is the formularization of a theory on the legal phenomena that involves the subject of Non-Cumulative of the ICMS (Tax on Distribution of Goods and Services), taking as foundation the thought of the Professor Gregorio Robles, displayed in his book Las Reglas del Derecho y las Reglas del Juego. According to the mentioned Professor, the legal system can be understood by three types of rules, thus called Ontics, responsible for the setting of the minimum elements of this system, the techniques, that establish the procedures for creation of other rules and, finally, the typically deontics rules, such function is regulating the behavior of the human being. From these concepts, we distinguish the rules ontic and technique of the Non-Cumulative, in order to compare it with the deontic rule of the ICMS, also known as head rule. This segmentation allowed us to identify the elements and procedures that compose the rule technique of Non-Cumulative, as well as rewriting the elements of the head rule of that tax and, still, to analyze what way the related value to the non-cumulative influences both one and the other rule