A responsabilidade civil do agente público por danos causados ao contribuinte

• Ano de defesa: 2014
• Autor(a) principal: Salamacha, Eduardo
• Orientador(a): Carvalho, Paulo de Barros
• 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: Responsabilidade civil em matéria tributária; Agente público; Danos ao contribuinte
• Palavras-chave em Inglês: Civil responsibility in tax law; Public servant; Damage to the taxpayer
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://tede2.pucsp.br/handle/handle/6438

The present work s objective is to find legal basis to sustain the possibility of civil responsibilization of the public servant for damages caused to the taxpayer. First, we establish some constitutional (notion of system and constitutional principles related to the subject of this paper) and infraconstitutional premises (origin, definition of civil responsibility and its species, studying deeply some essential points necessary to understand properly the subject of this work). After this, we explain specific matters of the civil responsibility of the public administration and some cases that are very close to the subject of this work (considering that judicial decisions in this area are extremely scarce in Brazilian jurisprudence), commenting them based mainly in the constitutional premises proposed, so that, in the end, we conclude that it is possible to apply the general civil responsibility rules to any public servants that cause damage to the taxpayers, based on the constitutional and legal principles and norms presented throughout this work