Vedação ao tributo com efeito de confisco.
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Vedação ao tributo com efeito de confisco.
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| Id. |
37077562 |
| Idioma |
PT
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| Titulo |
Vedação ao tributo com efeito de confisco. |
| Autor(es) |
Renata Figueirêdo Brandão
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| Localización |
http://www.bibliotecadigital.ufba.br/tde_busca/arquivo.php?codArquivo=1235
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| Versión |
1.0 |
| Estado |
Final
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| Descripción |
This dissertation aims at analysing the constitutional norm that prevents the ?utilization of taxable with confiscation effect? provisioned in Art. # 150 - IV of 1988 Brazilian Federal Constitution. At first with the intention to identify a central point of basic understanding related to that provision every single component of the constitutional act is assessed i.e.: ?taxable? ?confiscation? and ?confiscation effect?. Further in context with a contemporary de Jure Social and Democratic State it is required to verify the vague sense of the words: ?confiscation effect? which is only possible by means of dealing with the reasonables principle. Within the taxation range the reasonables will be responsible for establishing the legal fundamentals that orbitate around the fiscal obligations thus providing required identification in case the rights of affected individuals are excessively intervened. Therefore based on those guidelines a quantifiable limit can be established, beyond which the taxable becomes an unjustified seizure of assets and the generator of the confiscation effect referred to in Art. # 150-IV of 1988 Federal Constitution. In fact the norm in focus has been conceived as a warrant listed in the ?Constitutional Limitations on Taxation Power? in which it is prohibited to perform any kind of qualitatively disproportional fiscal demand aiming at protecting private interest before the public intention to collect taxes. Therefore the limitation concerns the result of a judicious examination performed by the Original Constituent which establishes that the individual freedom mainly the property free enterprise professional freedom and even taxpayers? survival prevail on eventual dispute involving excessive fiscal burden. It is understood that in spite of the fact that quantitatively disproportional fines are also able to generate confiscation effect the assessment herein is restricted to the analysis of that effect in connection with taxable. The proposal of the dissertation is to demonstrate that the related constitutional provision substantiates the actual legal shield to protect the individual rights against laws that establish or increase tax provisions with no concern associated with the generation of concrete losses or the actual need to provide correlated limits. In conclusion it is expected to substantiate the Constitution in order to provide more effective influence in the factual reality making available norms and decisions to address the provisions that are hidden within the context successfully.
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| Tipo |
PDF
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| Palabras clave |
taxable
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| Tipo de recurso |
Electronic Thesis or Dissertation
Tese ou Dissertacao Eletronica
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| Tipo de Interactividad |
Expositivo
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| Nivel de Interactividad |
muy bajo
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| Audiencia |
Estudiante
Profesor
Autor
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| Estructura |
Atomic |
| Coste |
no
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| Copyright |
sí
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Liberar o conteúdo dos arquivos para acesso público |
| Formatos |
PDF
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| Requerimientos técnicos |
Browser: Any
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| Fecha de contribución |
06-sep-2008 |
| Contacto |
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