Os Limites Da Praticidade Impostos Pelo 7o Do Artigo 150 Da Cr
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Os Limites Da Praticidade Impostos Pelo 7o Do Artigo 150 Da Cr
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Author : Victor Tavares de Castro
language : pt-BR
Publisher: Editora Dialética
Release Date : 2023-12-12
Os Limites Da Praticidade Impostos Pelo 7o Do Artigo 150 Da Cr written by Victor Tavares de Castro and has been published by Editora Dialética this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-12-12 with Law categories.
Neste livro o autor aborda um tema de grande relevância, que envolve julgamentos emblemáticos pelo Supremo Tribunal Federal, relacionados à antecipação do pagamento do ICMS antes da ocorrência do fato tributável, com ou sem substituição tributária. Os conceitos fundamentais que permeiam a discussão e os princípios que contribuem para a compreensão do tema, com destaque para o princípio da praticidade, são apresentados de forma objetiva e tecnicamente adequada. O autor identifica no livro três principais limites normativos ao princípio da praticidade na instituição e cobrança do ICMS de forma antecipada: (i) a necessária relação de verossimilhança entre o fato conhecido (indício) e o fato desconhecido (fato gerador presumido); (ii) a obrigatoriedade de a antecipação recair sobre um sujeito passivo de relação jurídico-tributária; e (iii) a restituição imediata e preferencial que, além de ser assegurada pela lei, deve ser efetiva. A partir da análise de casos concretos e legislações específicas, o autor identifica nos regimes de antecipação do ICMS que vigoram no Brasil violações aos limites normativos impostos pela Constituição da República. Enfim, o autor indica mecanismos que efetivamente garantem aos contribuintes a restituição dos valores e que poderão inspirar o aprimoramento dos regimes de antecipação do ICMS.
Praticabilidade Tribut Ria
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Author : Carlos Renato Cunha
language : pt-BR
Publisher: Almedina Brasil
Release Date : 2021-08-04
Praticabilidade Tribut Ria written by Carlos Renato Cunha and has been published by Almedina Brasil this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-08-04 with Law categories.
A obra utiliza uma perspectiva semiótica do Direito para a compreensão das tensões entre os Princípios da Eficiência, da Segurança Jurídica e da Igualdade no sistema tributário brasileiro, analisando o fenômeno denominado pela doutrina brasileira e europeia como "praticabilidade tributária", propondo uma forma de conciliação entre os valores constitucionais envolvidos para a solução de diversos exemplos, por meio da teoria da argumentação. No caminho, desnuda as razões da grande divergência entre o "direito tributário" encontrado na dogmática e a práxis considerada aceitável pela jurisprudência. Trata-se de tema de grande relevância atual, acadêmica e prática: compreender a praticabilidade tributária é de grande auxílio para uma política de compliance tributário, permitindo apreender os limites técnicos e tecnológicos do Direito Tributário hodierno.
Restitution Of Overpaid Tax
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Author : Steven Elliott KC
language : en
Publisher: A&C Black
Release Date : 2014-07-18
Restitution Of Overpaid Tax written by Steven Elliott KC and has been published by A&C Black this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-07-18 with Law categories.
Since the decision of the House of Lords in Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC 70, the law governing claims for restitution of overpaid tax has experienced rapid and profound evolution. This has been so not only in England, but also elsewhere in the common law world as well as on the European plane. The essays in this collection consider the new landscape, and explore from various doctrinal and national perspectives the issues that have confronted, and continue to confront, the courts.
Federalism
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Author : George Anderson
language : en
Publisher: Oxford University Press, USA
Release Date : 2008
Federalism written by George Anderson and has been published by Oxford University Press, USA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Language Arts & Disciplines categories.
Federalism: An Introduction provides students of political science as well as practitioners and scholars with a concise, jargon-free overview of the various forms of federal government found around the world as well as the basic principles, practices, benefits, and challenges characteristic of the federal form of government. The book defines federalism and examines the constitutional, legal, financial, and philosophical underpinnings of federal systems, incorporating examples not only from well-known and long-established federations such as US and Canada but countries that have only recently adopted a federal form of government.
Women Business And The Law 2020
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Author : World Bank Group
language : en
Publisher: World Bank Publications
Release Date : 2020-04-24
Women Business And The Law 2020 written by World Bank Group and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-04-24 with Law categories.
The World Bank Group’s Women, Business and the Law examines laws and regulations affecting women’s prospects as entrepreneurs and employees across 190 economies. Its goal is to inform policy discussions on how to remove legal restrictions on women and promote research on how to improve women’s economic inclusion.
Regressive Taxation And The Welfare State
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Author : Junko Kato
language : en
Publisher: Cambridge University Press
Release Date : 2003-09-01
Regressive Taxation And The Welfare State written by Junko Kato and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-09-01 with Political Science categories.
Government size has attracted much scholarly attention. Political economists have considered large public expenditures a product of leftist rule and an expression of a stronger representation of labour interest. Although the size of the government has become the most important policy difference between the left and right in post-war politics, the formation of the government's funding base is also important. Junko Kato finds that the differentiation of tax revenue structure is path dependent upon the shift to regressive taxation. Since the 1980s, the institutionalisation of effective revenue raising by regressive taxes during periods of high growth has ensured resistance to welfare state backlash during budget deficits and consolidated the diversification of state funding capacity among industrial democracies. This book challenges the conventional wisdom that progressive taxation goes hand-in-hand with large public expenditures in mature welfare states and qualifies the partisan centred explanation that dominates the welfare state literature.
The Shifting And Incidence Of Taxation
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Author : Edwin Robert Anderson Seligman
language : en
Publisher:
Release Date : 1926
The Shifting And Incidence Of Taxation written by Edwin Robert Anderson Seligman and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1926 with Taxation categories.
Transconstitutionalism
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Author : Marcelo Neves
language : en
Publisher: Bloomsbury Publishing
Release Date : 2013-05-01
Transconstitutionalism written by Marcelo Neves and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-05-01 with Law categories.
Transconstitutionalism is a concept used to describe what happens to constitutional law when it is emancipated from the state, in which can be found the origins of constitutional law. Transconstitutionalism does not exist because a multitude of new constitutions have appeared, but because other legal orders are now implicated in resolving basic constitutional problems. A transconstitutional problem entails a constitutional issue whose solution may involve national, international, supranational and transnational courts or arbitral tribunals, as well as native local legal institutions. Transconstitutionalism does not take any single legal order or type of order as a starting-point or ultima ratio. It rejects both nation-statism and internationalism, supranationalism, transnationalism and localism as privileged spaces for solving constitutional problems. The transconstitutional model avoids the dilemma of 'monism versus pluralism'. From the standpoint of transconstitutionalism, a plurality of legal orders entails a complementary and conflicting relationship between identity and alterity: constitutional identity is rearticulated on the basis of alterity. Rather than seeking a 'Herculean Constitution', transconstitutionalism tackles the many-headed Hydra of constitutionalism, always looking for the blind spot in one legal system and reflecting it back against the many others found in the world's legal orders.
Value Added Tax Fraud In The European Union
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Author : A. A. Aronowitz
language : en
Publisher: Kugler Publications
Release Date : 1996
Value Added Tax Fraud In The European Union written by A. A. Aronowitz and has been published by Kugler Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Fraud categories.
This research report aims at filling the knowledge gap concerning organized business crime by highlighting one specific phenomenon, that of EU cross-border VAT fraud. It intends to provide insight into: the effectiveness of the present VAT control system; the vulnerability of legitimate trade to criminal inroads; and, the development of organized crime in this area.
Taxation And The Peer To Peer Economy
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Author : Aqib Aslam
language : en
Publisher: International Monetary Fund
Release Date : 2017-08-08
Taxation And The Peer To Peer Economy written by Aqib Aslam and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-08-08 with Business & Economics categories.
The growth of the peer-to-peer (P2P) economy over the last decade has captivated both stock markets and policymakers alike. While the means for transacting might be different to existing firm structures—with the emergence of digital platforms that connect individual buyers and sellers directly—the tax behavior of individuals operating in this new economy are very familiar. What is clear is that while the P2P economy has potentially exacerbated existing policy, administrative, and revenue-mobilization challenges associated with small business taxation—such as the choice of the tax base and how to set tax thresholds—, the technology behind P2P platforms presents a valuable opportunity to eventually solve them.
