Irrevogabilidade, a qualquer tempo, dos benef??cios fiscais na condi????o de isen????es onerosas

Detalhes bibliográficos
Autor(a) principal: Medeiros, Frederico Batista dos Santos
Data de Publicação: 2018
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Biblioteca Digital de Teses e Dissertações da UCB
Texto Completo: https://bdtd.ucb.br:8443/jspui/handle/tede/2518
Resumo: The purpose of this article is to discuss, specifically, the irrevocability of tax benefits when included in a peculiar modality of Tax Exemption, which is denominated by the doctrine of "Exemption onerous". Thus, in the present work we will discuss the peculiarities of tax benefits, conceptualizing them according to constitutional and infraconstitutional norms, and then verify the possibility of their inclusion as "tax exemption", specifically in the "onerous" modality, in order to demonstrate irrevocability of their effects at any time by the political entities that grant them, subject to the basic principles of the Federal Constitution as well as in the infraconstitutional legislation, which govern the matter.
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spelling Valle, Maur??cio Dalri Timm dohttp://lattes.cnpq.br/9184395989012101http://buscatextual.cnpq.br/buscatextual/busca.do?metodo=apresentarMedeiros, Frederico Batista dos Santos2019-01-16T11:38:02Z2018-11-28MEDEIROS, Frederico Batista dos Santos. Irrevogabilidade, a qualquer tempo, dos benef??cios fiscais na condi????o de isen????es onerosas. 2018. 86 f. Disserta????o (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2018.https://bdtd.ucb.br:8443/jspui/handle/tede/2518The purpose of this article is to discuss, specifically, the irrevocability of tax benefits when included in a peculiar modality of Tax Exemption, which is denominated by the doctrine of "Exemption onerous". Thus, in the present work we will discuss the peculiarities of tax benefits, conceptualizing them according to constitutional and infraconstitutional norms, and then verify the possibility of their inclusion as "tax exemption", specifically in the "onerous" modality, in order to demonstrate irrevocability of their effects at any time by the political entities that grant them, subject to the basic principles of the Federal Constitution as well as in the infraconstitutional legislation, which govern the matter.A presente disserta????o tem como finalidade discorrer, especificamente, sobre a irrevogabilidade dos benef??cios fiscais quando enquadrados em uma modalidade peculiar de Isen????o Tribut??ria, qual seja, aquela denominada pela doutrina de ???Isen????o Onerosa???. Assim, no presente trabalho discorreremos sobre as peculiaridades dos benef??cios fiscais, conceituando-os segundo as normas constitucionais e infraconstitucionais, para ent??o verificarmos a possibilidade de seu enquadramento como ???isen????o tribut??ria???, especificamente na modalidade ???onerosa???, a fim de demonstrar a irrevogabilidade de seus efeitos a qualquer tempo pelos entes pol??ticos que os concedem, com suped??neo nos princ??pios basilares da Constitui????o Federal bem como na legisla????o infraconstitucional, que regem a mat??ria.Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2019-01-16T11:37:47Z No. of bitstreams: 1 FredericoBatistadosSantos MedeirosDissertacao2018.pdf: 1135560 bytes, checksum: 810acb8e544f835cef145f5eab2f5e02 (MD5)Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2019-01-16T11:38:02Z (GMT) No. of bitstreams: 1 FredericoBatistadosSantos MedeirosDissertacao2018.pdf: 1135560 bytes, checksum: 810acb8e544f835cef145f5eab2f5e02 (MD5)Made available in DSpace on 2019-01-16T11:38:02Z (GMT). No. of bitstreams: 1 FredericoBatistadosSantos MedeirosDissertacao2018.pdf: 1135560 bytes, checksum: 810acb8e544f835cef145f5eab2f5e02 (MD5) Previous issue date: 2018-11-28application/pdfhttps://bdtd.ucb.br:8443/jspui/retrieve/6179/FredericoBatistadosSantos%20MedeirosDissertacao2018.pdf.jpgporUniversidade Cat??lica de Bras??liaPrograma Stricto Sensu em DireitoUCBBrasilEscola de Humanidade e DireitoBenef??cios fiscaisIsen????es onerosasIrrevogabilidade a qualquer tempoIrrevocability at any timeOnerous exemptionsTax benefitsCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOIrrevogabilidade, a qualquer tempo, dos benef??cios fiscais na condi????o de isen????es onerosasinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UCBinstname:Universidade Católica de Brasília (UCB)instacron:UCBLICENSElicense.txtlicense.txttext/plain; charset=utf-81905https://200.214.135.178:8443/jspui/bitstream/tede/2518/1/license.txt75558dcf859532757239878b42f1c2c7MD51ORIGINALFredericoBatistadosSantos MedeirosDissertacao2018.pdfFredericoBatistadosSantos MedeirosDissertacao2018.pdfapplication/pdf1135560https://200.214.135.178:8443/jspui/bitstream/tede/2518/2/FredericoBatistadosSantos+MedeirosDissertacao2018.pdf810acb8e544f835cef145f5eab2f5e02MD52TEXTFredericoBatistadosSantos MedeirosDissertacao2018.pdf.txtFredericoBatistadosSantos MedeirosDissertacao2018.pdf.txttext/plain214414https://200.214.135.178:8443/jspui/bitstream/tede/2518/3/FredericoBatistadosSantos+MedeirosDissertacao2018.pdf.txt93cbcfe1f8c19d95c57d6e519623333dMD53THUMBNAILFredericoBatistadosSantos MedeirosDissertacao2018.pdf.jpgFredericoBatistadosSantos MedeirosDissertacao2018.pdf.jpgimage/jpeg5390https://200.214.135.178:8443/jspui/bitstream/tede/2518/4/FredericoBatistadosSantos+MedeirosDissertacao2018.pdf.jpg4a91d54e518935bd29c46f7b30bfc976MD54tede/25182019-01-17 01:05:55.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 Digital de Teses e Dissertaçõeshttps://bdtd.ucb.br:8443/jspui/
dc.title.por.fl_str_mv Irrevogabilidade, a qualquer tempo, dos benef??cios fiscais na condi????o de isen????es onerosas
title Irrevogabilidade, a qualquer tempo, dos benef??cios fiscais na condi????o de isen????es onerosas
spellingShingle Irrevogabilidade, a qualquer tempo, dos benef??cios fiscais na condi????o de isen????es onerosas
Medeiros, Frederico Batista dos Santos
Benef??cios fiscais
Isen????es onerosas
Irrevogabilidade a qualquer tempo
Irrevocability at any time
Onerous exemptions
Tax benefits
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
title_short Irrevogabilidade, a qualquer tempo, dos benef??cios fiscais na condi????o de isen????es onerosas
title_full Irrevogabilidade, a qualquer tempo, dos benef??cios fiscais na condi????o de isen????es onerosas
title_fullStr Irrevogabilidade, a qualquer tempo, dos benef??cios fiscais na condi????o de isen????es onerosas
title_full_unstemmed Irrevogabilidade, a qualquer tempo, dos benef??cios fiscais na condi????o de isen????es onerosas
title_sort Irrevogabilidade, a qualquer tempo, dos benef??cios fiscais na condi????o de isen????es onerosas
author Medeiros, Frederico Batista dos Santos
author_facet Medeiros, Frederico Batista dos Santos
author_role author
dc.contributor.advisor1.fl_str_mv Valle, Maur??cio Dalri Timm do
dc.contributor.advisor1Lattes.fl_str_mv http://lattes.cnpq.br/9184395989012101
dc.contributor.authorLattes.fl_str_mv http://buscatextual.cnpq.br/buscatextual/busca.do?metodo=apresentar
dc.contributor.author.fl_str_mv Medeiros, Frederico Batista dos Santos
contributor_str_mv Valle, Maur??cio Dalri Timm do
dc.subject.por.fl_str_mv Benef??cios fiscais
Isen????es onerosas
Irrevogabilidade a qualquer tempo
topic Benef??cios fiscais
Isen????es onerosas
Irrevogabilidade a qualquer tempo
Irrevocability at any time
Onerous exemptions
Tax benefits
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
dc.subject.eng.fl_str_mv Irrevocability at any time
Onerous exemptions
Tax benefits
dc.subject.cnpq.fl_str_mv CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
dc.description.abstract.eng.fl_txt_mv The purpose of this article is to discuss, specifically, the irrevocability of tax benefits when included in a peculiar modality of Tax Exemption, which is denominated by the doctrine of "Exemption onerous". Thus, in the present work we will discuss the peculiarities of tax benefits, conceptualizing them according to constitutional and infraconstitutional norms, and then verify the possibility of their inclusion as "tax exemption", specifically in the "onerous" modality, in order to demonstrate irrevocability of their effects at any time by the political entities that grant them, subject to the basic principles of the Federal Constitution as well as in the infraconstitutional legislation, which govern the matter.
dc.description.abstract.por.fl_txt_mv A presente disserta????o tem como finalidade discorrer, especificamente, sobre a irrevogabilidade dos benef??cios fiscais quando enquadrados em uma modalidade peculiar de Isen????o Tribut??ria, qual seja, aquela denominada pela doutrina de ???Isen????o Onerosa???. Assim, no presente trabalho discorreremos sobre as peculiaridades dos benef??cios fiscais, conceituando-os segundo as normas constitucionais e infraconstitucionais, para ent??o verificarmos a possibilidade de seu enquadramento como ???isen????o tribut??ria???, especificamente na modalidade ???onerosa???, a fim de demonstrar a irrevogabilidade de seus efeitos a qualquer tempo pelos entes pol??ticos que os concedem, com suped??neo nos princ??pios basilares da Constitui????o Federal bem como na legisla????o infraconstitucional, que regem a mat??ria.
description The purpose of this article is to discuss, specifically, the irrevocability of tax benefits when included in a peculiar modality of Tax Exemption, which is denominated by the doctrine of "Exemption onerous". Thus, in the present work we will discuss the peculiarities of tax benefits, conceptualizing them according to constitutional and infraconstitutional norms, and then verify the possibility of their inclusion as "tax exemption", specifically in the "onerous" modality, in order to demonstrate irrevocability of their effects at any time by the political entities that grant them, subject to the basic principles of the Federal Constitution as well as in the infraconstitutional legislation, which govern the matter.
publishDate 2018
dc.date.issued.fl_str_mv 2018-11-28
dc.date.accessioned.fl_str_mv 2019-01-16T11:38:02Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
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dc.identifier.citation.fl_str_mv MEDEIROS, Frederico Batista dos Santos. Irrevogabilidade, a qualquer tempo, dos benef??cios fiscais na condi????o de isen????es onerosas. 2018. 86 f. Disserta????o (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2018.
dc.identifier.uri.fl_str_mv https://bdtd.ucb.br:8443/jspui/handle/tede/2518
identifier_str_mv MEDEIROS, Frederico Batista dos Santos. Irrevogabilidade, a qualquer tempo, dos benef??cios fiscais na condi????o de isen????es onerosas. 2018. 86 f. Disserta????o (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2018.
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