Control Proportionality the Exclusion of Simple for National Debts

• Autor(a) principal: Moura, Rafael Braga de
• Data de Publicação: 2015
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Brasileira de Direito Empresarial
• Texto Completo: http://www.indexlaw.org/index.php/direitoempresarial/article/view/617
• topic: Tax litigation; Regulatory taxes; Social function; Proportionality; National simple; Small and medium enterprises; Contencioso tributário, Extrafiscalidade, Função social, Proporcionalidade; Simples nacional; Micro e pequena empresa

Article now proposed will seek to analyze the exclusion of Micro and Small Businesses of the National Simple by debts. It will be reviewed at first economic , legal and social concept of the company , in order to demonstrate the significance of the business to understand the application of the social function of this . Elsewhere , the exclusion will be treated in the Micro and Small Businesses , from the aspect of social function of these and extrafiscal purpose of the National Simple, being seen as the main point , that the principle of proportionality , from the viewpoint of controls appropriateness and necessity, whether they are being properly created and interpreted , both by the legislature , as by the judiciary .