The subsidiarity principle in tax law: expanding the collaboration duties of taxpayers
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Scientia Iuris (Online) |
Texto Completo: | https://ojs.uel.br/revistas/uel/index.php/iuris/article/view/22996 |
Resumo: | This paper aims to verify the limits for enforcing accessory duties of taxpayers. What are the limits and the possibilities of enforcing a duty of collaboration? This study intends to demonstrate that the subsidiarity principle needs to be applied when dealing with tax matters and it should be used as a limit for imposing accessory tax obligations. |
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UEL-6 |
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Scientia Iuris (Online) |
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The subsidiarity principle in tax law: expanding the collaboration duties of taxpayersPrincípio da subsidiariedade em matéria tributária: o caso da expansão dos deveres de colaboração do contribuinteTax LawSubsidiarityThe duty of the taxpayer in cooperatingDireito TributárioPrincípio da SubsidiariedadeDeveres de Colaboração do ContribuinteThis paper aims to verify the limits for enforcing accessory duties of taxpayers. What are the limits and the possibilities of enforcing a duty of collaboration? This study intends to demonstrate that the subsidiarity principle needs to be applied when dealing with tax matters and it should be used as a limit for imposing accessory tax obligations.O presente trabalho pretende analisar e verificar os limites de imposição de deveres acessórios aos contribuintes. Quais os limites e as possibilidades de imposição de deveres de colaboração? Pretende-se demonstrar que deve ser aplicado o princípio da subsidiariedade em matéria tributária, especialmente como um limite ao poder de impor obrigações tributárias acessórias.Universidade Estadual de Londrina2016-07-29info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://ojs.uel.br/revistas/uel/index.php/iuris/article/view/2299610.5433/2178-8189.2016v20n2p28Scientia Iuris; v. 20 n. 2 (2016); 28-502178-81891415-6490reponame:Scientia Iuris (Online)instname:Universidade Estadual de Londrina (UEL)instacron:UELporhttps://ojs.uel.br/revistas/uel/index.php/iuris/article/view/22996/19256Copyright (c) 2022 Scientia Iurisinfo:eu-repo/semantics/openAccessCaliendo, Paulo2016-08-06T18:32:17Zoai:ojs.pkp.sfu.ca:article/22996Revistahttps://www.uel.br/revistas/uel/index.php/iurisPUBhttps://www.uel.br/revistas/uel/index.php/iuris/oairevistamdireito@uel.br2178-81891415-6490opendoar:2016-08-06T18:32:17Scientia Iuris (Online) - Universidade Estadual de Londrina (UEL)false |
dc.title.none.fl_str_mv |
The subsidiarity principle in tax law: expanding the collaboration duties of taxpayers Princípio da subsidiariedade em matéria tributária: o caso da expansão dos deveres de colaboração do contribuinte |
title |
The subsidiarity principle in tax law: expanding the collaboration duties of taxpayers |
spellingShingle |
The subsidiarity principle in tax law: expanding the collaboration duties of taxpayers Caliendo, Paulo Tax Law Subsidiarity The duty of the taxpayer in cooperating Direito Tributário Princípio da Subsidiariedade Deveres de Colaboração do Contribuinte |
title_short |
The subsidiarity principle in tax law: expanding the collaboration duties of taxpayers |
title_full |
The subsidiarity principle in tax law: expanding the collaboration duties of taxpayers |
title_fullStr |
The subsidiarity principle in tax law: expanding the collaboration duties of taxpayers |
title_full_unstemmed |
The subsidiarity principle in tax law: expanding the collaboration duties of taxpayers |
title_sort |
The subsidiarity principle in tax law: expanding the collaboration duties of taxpayers |
author |
Caliendo, Paulo |
author_facet |
Caliendo, Paulo |
author_role |
author |
dc.contributor.author.fl_str_mv |
Caliendo, Paulo |
dc.subject.por.fl_str_mv |
Tax Law Subsidiarity The duty of the taxpayer in cooperating Direito Tributário Princípio da Subsidiariedade Deveres de Colaboração do Contribuinte |
topic |
Tax Law Subsidiarity The duty of the taxpayer in cooperating Direito Tributário Princípio da Subsidiariedade Deveres de Colaboração do Contribuinte |
description |
This paper aims to verify the limits for enforcing accessory duties of taxpayers. What are the limits and the possibilities of enforcing a duty of collaboration? This study intends to demonstrate that the subsidiarity principle needs to be applied when dealing with tax matters and it should be used as a limit for imposing accessory tax obligations. |
publishDate |
2016 |
dc.date.none.fl_str_mv |
2016-07-29 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artigo avaliado pelos Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://ojs.uel.br/revistas/uel/index.php/iuris/article/view/22996 10.5433/2178-8189.2016v20n2p28 |
url |
https://ojs.uel.br/revistas/uel/index.php/iuris/article/view/22996 |
identifier_str_mv |
10.5433/2178-8189.2016v20n2p28 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojs.uel.br/revistas/uel/index.php/iuris/article/view/22996/19256 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2022 Scientia Iuris info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2022 Scientia Iuris |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Estadual de Londrina |
publisher.none.fl_str_mv |
Universidade Estadual de Londrina |
dc.source.none.fl_str_mv |
Scientia Iuris; v. 20 n. 2 (2016); 28-50 2178-8189 1415-6490 reponame:Scientia Iuris (Online) instname:Universidade Estadual de Londrina (UEL) instacron:UEL |
instname_str |
Universidade Estadual de Londrina (UEL) |
instacron_str |
UEL |
institution |
UEL |
reponame_str |
Scientia Iuris (Online) |
collection |
Scientia Iuris (Online) |
repository.name.fl_str_mv |
Scientia Iuris (Online) - Universidade Estadual de Londrina (UEL) |
repository.mail.fl_str_mv |
revistamdireito@uel.br |
_version_ |
1799306014799953920 |