POLITICAL SANCTION AS A WAY TO COMBAT CORRUPTION IN TAX LAW

Detalhes bibliográficos
Autor(a) principal: Gabriela Borges Costa, Nina
Data de Publicação: 2021
Outros Autores: de Sousa Trigueiro, Charles
Tipo de documento: Artigo
Idioma: por
eng
Título da fonte: Revista Esmat
Texto Completo: http://esmat.tjto.jus.br/publicacoes/index.php/revista_esmat/article/view/395
Resumo: This article aims to study the validity on applying sanction policies, which is seen as a restriction or prohibition imposed on the taxpayer in order to compel him to pay tribute. Such penalties were considered unconstitutional by the Supreme Court. However, the Supreme Court, considered valid the restriction of establishment in a specific case. From then on, the Supreme Court reply would be to changing its consolidated decision. Thus, in order to respond such questions, it was presented in this article, several judged cases by the Supreme Court regarding the exposed subject, showing evidences that the understanding of unconstitutionality on applying sanction policies has not been changed in order to allow prohibition of establishment, but only gave a specific interpretation to the case.
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spelling POLITICAL SANCTION AS A WAY TO COMBAT CORRUPTION IN TAX LAWA SANÇÃO POLÍTICA COMO FORMA DE COMBATER A CORRUPÇÃO NO DIREITO TRIBUTÁRIOThis article aims to study the validity on applying sanction policies, which is seen as a restriction or prohibition imposed on the taxpayer in order to compel him to pay tribute. Such penalties were considered unconstitutional by the Supreme Court. However, the Supreme Court, considered valid the restriction of establishment in a specific case. From then on, the Supreme Court reply would be to changing its consolidated decision. Thus, in order to respond such questions, it was presented in this article, several judged cases by the Supreme Court regarding the exposed subject, showing evidences that the understanding of unconstitutionality on applying sanction policies has not been changed in order to allow prohibition of establishment, but only gave a specific interpretation to the case.O presente artigo pretende estudar a validade acerca da aplicação das Sanções Políticas, vistas como restrições ou proibições impostas ao contribuinte, a fim de compeli-lo ao pagamento do tributo devido. Tais sanções foram consideradas inconstitucionais pelo Supremo Tribunal Federal; todavia, a citada Corte Suprema considerou válida a restrição do estabelecimento em um caso específico, ao verificar o histórico de inadimplência por parte de determinada empresa. A partir de então, surge a presunção de que o Supremo Tribunal Federal estaria alterando a sua histórica e consolidada decisão. Desse modo, a fim de responder a tal questionamento, foram apresentados, neste artigo, vários julgados da Suprema Corte no tocante ao tema exposto, restando comprovado que o entendimento quanto à inconstitucionalidade da aplicação das sanções políticas não mudou ao permitir a interdição do estabelecimento, mas conferiu uma interpretação específica ao caso concreto.ESCOLA SUPERIOR DA MAGISTRATURA TOCANTINENSE - ESMAT2021-04-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttp://esmat.tjto.jus.br/publicacoes/index.php/revista_esmat/article/view/39510.34060/reesmat.v12i20.395ESMAT Magazine; Vol. 12 No. 20 (2020); 199-219REVISTA ESMAT; v. 12 n. 20 (2020); 199-2192447-98962177-036010.34060/reesmat.v12i20reponame:Revista Esmatinstname:Escola Superior da Magistratura Tocantinense (ESMAT)instacron:ESMATporenghttp://esmat.tjto.jus.br/publicacoes/index.php/revista_esmat/article/view/395/302http://esmat.tjto.jus.br/publicacoes/index.php/revista_esmat/article/view/395/459http://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessGabriela Borges Costa, Ninade Sousa Trigueiro, Charles2024-03-21T16:41:02Zoai:ojs.esmat.tjto.jus.br:article/395Revistahttp://esmat.tjto.jus.br/publicacoes/index.php/revista_esmat/indexPUBhttp://esmat.tjto.jus.br/publicacoes/index.php/revista_esmat/oai||revistaesmat@tjto.jus.br2447-98962177-0360opendoar:2024-03-21T16:41:02Revista Esmat - Escola Superior da Magistratura Tocantinense (ESMAT)false
dc.title.none.fl_str_mv POLITICAL SANCTION AS A WAY TO COMBAT CORRUPTION IN TAX LAW
A SANÇÃO POLÍTICA COMO FORMA DE COMBATER A CORRUPÇÃO NO DIREITO TRIBUTÁRIO
title POLITICAL SANCTION AS A WAY TO COMBAT CORRUPTION IN TAX LAW
spellingShingle POLITICAL SANCTION AS A WAY TO COMBAT CORRUPTION IN TAX LAW
Gabriela Borges Costa, Nina
title_short POLITICAL SANCTION AS A WAY TO COMBAT CORRUPTION IN TAX LAW
title_full POLITICAL SANCTION AS A WAY TO COMBAT CORRUPTION IN TAX LAW
title_fullStr POLITICAL SANCTION AS A WAY TO COMBAT CORRUPTION IN TAX LAW
title_full_unstemmed POLITICAL SANCTION AS A WAY TO COMBAT CORRUPTION IN TAX LAW
title_sort POLITICAL SANCTION AS A WAY TO COMBAT CORRUPTION IN TAX LAW
author Gabriela Borges Costa, Nina
author_facet Gabriela Borges Costa, Nina
de Sousa Trigueiro, Charles
author_role author
author2 de Sousa Trigueiro, Charles
author2_role author
dc.contributor.author.fl_str_mv Gabriela Borges Costa, Nina
de Sousa Trigueiro, Charles
description This article aims to study the validity on applying sanction policies, which is seen as a restriction or prohibition imposed on the taxpayer in order to compel him to pay tribute. Such penalties were considered unconstitutional by the Supreme Court. However, the Supreme Court, considered valid the restriction of establishment in a specific case. From then on, the Supreme Court reply would be to changing its consolidated decision. Thus, in order to respond such questions, it was presented in this article, several judged cases by the Supreme Court regarding the exposed subject, showing evidences that the understanding of unconstitutionality on applying sanction policies has not been changed in order to allow prohibition of establishment, but only gave a specific interpretation to the case.
publishDate 2021
dc.date.none.fl_str_mv 2021-04-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://esmat.tjto.jus.br/publicacoes/index.php/revista_esmat/article/view/395
10.34060/reesmat.v12i20.395
url http://esmat.tjto.jus.br/publicacoes/index.php/revista_esmat/article/view/395
identifier_str_mv 10.34060/reesmat.v12i20.395
dc.language.iso.fl_str_mv por
eng
language por
eng
dc.relation.none.fl_str_mv http://esmat.tjto.jus.br/publicacoes/index.php/revista_esmat/article/view/395/302
http://esmat.tjto.jus.br/publicacoes/index.php/revista_esmat/article/view/395/459
dc.rights.driver.fl_str_mv http://creativecommons.org/licenses/by-nc/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv http://creativecommons.org/licenses/by-nc/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv ESCOLA SUPERIOR DA MAGISTRATURA TOCANTINENSE - ESMAT
publisher.none.fl_str_mv ESCOLA SUPERIOR DA MAGISTRATURA TOCANTINENSE - ESMAT
dc.source.none.fl_str_mv ESMAT Magazine; Vol. 12 No. 20 (2020); 199-219
REVISTA ESMAT; v. 12 n. 20 (2020); 199-219
2447-9896
2177-0360
10.34060/reesmat.v12i20
reponame:Revista Esmat
instname:Escola Superior da Magistratura Tocantinense (ESMAT)
instacron:ESMAT
instname_str Escola Superior da Magistratura Tocantinense (ESMAT)
instacron_str ESMAT
institution ESMAT
reponame_str Revista Esmat
collection Revista Esmat
repository.name.fl_str_mv Revista Esmat - Escola Superior da Magistratura Tocantinense (ESMAT)
repository.mail.fl_str_mv ||revistaesmat@tjto.jus.br
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