Detalhes bibliográficos
| Ano de defesa: |
2018 |
| Autor(a) principal: |
Morais, Valério Pimenta de |
| Orientador(a): |
Becho, Renato Lopes |
| 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: |
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/21253
|
Resumo: |
The purpose of this thesis is to study the legal capacity of States and the Federal District to issue local ordinary rules related to tax liability, specially regarding the phenomenon of tax substitution, around the incidence of ICMS, thus , It was taken into consideration that the provision of Complementary Law n. 87/96, takes care of a rule of right, and should also emphasize, its role, in view of the national character that the said tax and the normative stature, which presents the same level, as the provisions of the National Tax Code. He then focused on certain theoretical points that guided the development of this work, without neglecting a pragmatic analysis, structured in the form of the treatment given to the judicial decision of the Superior Court of Justice, REsp n. 931.727/RS. Then, with a theoretical-scientific and pragmatic approach, the theory of language – with support in Peircean semiotics, in the line of representation and intervention of reality –, the theory of the autopoietic legal systems of Niklas Luhmann, and, with special attention to the egological theory of the Law of Carlos Cossio – aligned to the study of the philosophical currents of the Tax Law –, for the better apprehension of the tributary legal facts, with special emphasis to the activity of the judging authority for its conformation. On the other hand, the subject of judicial precedents, in the present consideration that can be apprehended by the Brazilian legal system, has been examined, along the lines of the construction of the juridical tributary facts, as determinant premises, led to the conclusion of its strict way of application, together with the specific examination of the ICMS tax substitution liability, which has been delimited by legal typicity, tax feasibility and taxable capacity, at its valid manifestation |
