| Ano de defesa: |
2016 |
| Autor(a) principal: |
Dantas, Marcelo da Rocha Ribeiro
 |
| Orientador(a): |
Gonçalves, José Artur Lima |
| 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/7066
|
| Resumo: |
This paper aims to identify the limits of economic groups tax liability in Brazilian Law tax foreclosures. Through the hermeneutic-analytical method, in which Law is constituted by language, it starts with an analysis of the tax constitutional system, checking what features are important for legal taxing relationship. Then a detailed analysis of the passive subjection is made, in which is demonstrated what are the legal beacons that exist for the choice of who will figure in the defendant's tax liability place, reaching in this point the tax liability. At this point, it is shown tax liability existing forms admitted by law, with emphasis on those applicable to economic groups. About these, a study supported in Civil and Business Law is done showing the importance of personal rights, autonomy and creation of legal entity. Then, based on all these facts, an analysis of all forms of tax liability often used in the redirection of tax foreclosures against economic groups is done. The focus is to thereby collaborate with the subject of debate, with a number of conclusions about possible ways to tax passive subjection of those entities and the constitutional and legal limits in fixing these responsibilities |
|---|
