Detalhes bibliográficos
Ano de defesa: |
2016 |
Autor(a) principal: |
Branco, Dóris de Souza Castelo
 |
Orientador(a): |
Gouveia, Lúcio Grassi de
 |
Banca de defesa: |
Campos, Hélio Silvio Ourem
,
Teixeira, Sergio Torres
 |
Tipo de documento: |
Dissertação
|
Tipo de acesso: |
Acesso aberto |
Idioma: |
por |
Instituição de defesa: |
Universidade Católica de Pernambuco
|
Programa de Pós-Graduação: |
Mestrado em Direito
|
Departamento: |
Direito
|
País: |
BR
|
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: |
http://tede2.unicap.br:8080/handle/tede/579
|
Resumo: |
The proof is undoubtedly the most important tool put to the knowledge of the judge to determine the conviction and, from there, set within the normative criteria, who must be ensured clamada justice. This thesis proposes a dogmatic and empirical investigation of the applicability of the evidence in the tax process, whether administrative, or judicial, demonstrating its power as a means rhetorical for through the defense of the legal truth and the use of language as training of the instrument knowl edge, convince the state judge the validity of propositions brought in the process. It also aims to demonstrate the limits of application of the presumptions in tax matters, with an emphasis on tax planning and the position adopted by the administration and the judiciary on issues involving the tax liability of companies perceived as economic group. |