Detalhes bibliográficos
| Ano de defesa: |
2019 |
| Autor(a) principal: |
Jesus, Diógenes Teófilo de
 |
| Orientador(a): |
Tomé, Fabiana Del Padre |
| 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: |
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/22848
|
Resumo: |
The work is devoted to the subject of taxation of digital goods. Produced with tools of logicalsemantic constructivism and through an evolutionary perspective in law, it indicates the effectiveness of tax law in the face of semantic alteration of terms, without time. Thus, through literature review, collection and processing of collected data and from legislative databases and judicial precedents, descriptions or state of the art - in legal doctrine and national judicial experience - regarding the discipline of digital goods. Investigate the morphology of declared goods, the stated criteria of variation, the selection and stabilization of the spatial-physical contingency abstraction of predetermined goods for mercy, addresses the problem of shortcomings in law, so in the end in the case of proof. of clinical tax facts, the tax legal norm and the phenomenology of incidence, related to the species |
