Detalhes bibliográficos
| Ano de defesa: |
2019 |
| Autor(a) principal: |
Pacheco, Alexandre Sansone
 |
| Orientador(a): |
Jesus, Isabela Bonfá de |
| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Tese
|
| Tipo de acesso: |
Acesso embargado |
| 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: |
Brasil
|
| 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/22043
|
Resumo: |
The Responsibility for Collections by Substitution does not place the Substitute in a relationship of mere passive subjection with the State. The Substitute is a Public Agent, under Collaboration by Compulsion, which carries out an activity for which it must have the necessary guarantees so that its public purpose could be achieved. Therefore, it is not possible to concentrate, in the figure of the Substitute, the risks and contingencies of the application of the tax legislation in the exercise of the activity of collection of taxes, since it is the case of dispersing them for the entire Society, who benefits of this public activity. The Substitute is an Public Agent that develops, in the retention and collection of taxes, not merely a legal "duty", but a legal "power", or "power-duty". As a result, if the legal legitimacy of its procedure of withholding and collection of taxes is demonstrated, which includes cases of reasonable doubt, the Substitute must be exonerated from tax collection, as well as from imposing tax penalties, which will not prevent the State to collect the taxes that it deems due directly from the Taxpayer. It will then respond, the Substitute, solely by fault or malice, in terms of Subjective Responsibility, within the scope of Civil Responsibility |
