Biblioteca Digital de Teses e Dissertações da PUC_SP 2 Biblioteca Digital de Teses e Dissertações da USP 1

Programa de Estudos Pós-Graduados em Direito 2

Andrade, Leonardo Augusto 1 Bomfim, Diego Marcel Costa 1 Gomes, Denis Vieira 1

Carrazza, Elizabeth Nazar 1 Nagib, Luiza 1

Dissertação 2 Tese 1

Português 3

Extrafiscalidade 2 Competência tributária 1 Competência tributária da união 1 Contribuições 1 Direito Constitucional Tributário 1 Direito tributário 1 Mais ... Fiscalização tributária 1 Incentivos fiscais - Leis e legislação - Brasil 1 Intervenção do estado (direito econômico) 1 Operações financeiras 1 Regime jurídico 1 The main goal of this thesis is to investigate the constitutional limits on the use of non-fiscal purpose tax laws 1 a model of decision making protocol is presented for use a mean of control by the Judiciary Branch of the non-fiscal purpose tax 1 and analyzes the numerous methods proposed for such classification. The thesis suggests that non-fiscal purpose tax laws must be identified by their p 1 as interpreted by those responsible for applying the law. The second part investigates the constitutional basis that legitimates the use of non-fiscal 1 as well as to the limits involving the tax species provided by the Federal Constitution. Finally 1 contributing 1 highlighting the principles of equality and proportionality. 1 the non-fiscal purpose tax laws are compared to the constitutional limits on taxation 1 the thesis was divided into four parts. The first part focuses in discussing the importance of segregation of tax laws in two groups: fiscal and non-f 1 to the conflict between regulatory competence and fiscal competence 1 to the constitutional concept of tax 1 to the development of methods that allow a more precise control of these instruments by the Judiciary Branch. To achieve such goal 1 with originality 1 Ver todos ... menos ...

Non-fiscal purpose tax laws 2 Constitutional Tax Law 1 Contributions 1 Financial activities 1 Inductive rules 1 Irrevocable constitutional rules 1 Mais ... Legal regime 1 Tax incentives - Law and legislation - Brazil 1 Ver todos ... menos ...

DIREITO 2