The ability to pay principle in the decisions of the Brazilian Supreme Court

Detalhes bibliográficos
Autor(a) principal: Pessôa, Leonel Cesarino
Data de Publicação: 2009
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Direito GV
Texto Completo: https://periodicos.fgv.br/revdireitogv/article/view/24374
Resumo: The objective of this paper is to analyze the application of the ‘ability to pay’ principle to decisions of the Brazilian Supreme Court. In research carried out on the court website, the term ‘ability to pay’ appeared 70 times in court decisions, until november, 2008. In order to analyze the decisions, I began with texts from italian jurists, especially Pietro Boria, who sought to demonstrate that the ability to pay principle in Italy is applied both in the protection of taxpayer interests as well as the protection of the state. Decisions were divided into five groups, according to the interest protected and the subject involved. I concluded that, although some times the principle has been applied in the protection of the taxpayer interests, it was almost always applied in the protection of the state interests. 
id FGV-2_70fab5e4b4c863419f19e9617ef41fd9
oai_identifier_str oai:ojs.periodicos.fgv.br:article/24374
network_acronym_str FGV-2
network_name_str Revista Direito GV
repository_id_str
spelling The ability to pay principle in the decisions of the Brazilian Supreme CourtO princípio da capacidade contributiva na jurisprudência do Supremo Tribunal Federalability to payBrazilian Supreme CourtprogressivityequityinterpretationCAPACIDADE CONTRIBUTIVASUPREMO TRIBUNAL FEDERALPROGRESSIVIDADEIGUALDADEINTERPRETAÇÃOThe objective of this paper is to analyze the application of the ‘ability to pay’ principle to decisions of the Brazilian Supreme Court. In research carried out on the court website, the term ‘ability to pay’ appeared 70 times in court decisions, until november, 2008. In order to analyze the decisions, I began with texts from italian jurists, especially Pietro Boria, who sought to demonstrate that the ability to pay principle in Italy is applied both in the protection of taxpayer interests as well as the protection of the state. Decisions were divided into five groups, according to the interest protected and the subject involved. I concluded that, although some times the principle has been applied in the protection of the taxpayer interests, it was almost always applied in the protection of the state interests. O OBJETIVO DESTE TRABALHO É ANALISAR A APLICAÇÃO DO PRINCÍPIO DA CAPACIDADE CONTRIBUTIVA PELO SUPREMO TRIBUNAL FEDERAL. A PARTIR DE UMA PESQUISA REALIZADA NO SITe DO TRIBUNAL, FORAM VERIFICADAS SETENTA OCORRÊNCIAS DAS PALAVRAS-CHAVE “CAPACIDADE CONTRIBUTIVA” NOS ACÓRDÃOS DA SUPREMA CORTE BRASILEIRA ATÉ NOVEMBRO DE 2008.  PARA ANALISAR AS DECISÕES, PARTIU-SE DOS TRABALHOS DE ALGUNS JURISTAS ITALIANOS, EM ESPECIAL DE PIETRO BORIA, QUE PROCURARAM MOSTRAR COMO, NA ITÁLIA, O PRINCÍPIO DA CAPACIDADE CONTRIBUTIVA FOI APLICADO TANTO NA PROTEÇÃO DO INTERESSE DO CONTRIBUINTE, COMO NA PROTEÇÃO DO INTERESSE DO FISCO. OS ACÓRDÃOS FORAM DIVIDIDOS EM CINCO GRUPOS DE ACORDO COM O INTERESSE PROTEGIDO E A MATÉRIA ENVOLVIDA. CONCLUIU-SE QUE, NO BRASIL, AINDA QUE, ÀS VEZES, O PRINCÍPIO TENHA SIDO UTILIZADO NA PROTEÇÃO DO INTERESSE DO CONTRIBUINTE, FOI QUASE SEMPRE APLICADO PARA A PROTEÇÃO DO INTERESSE DO FISCO. Escola de Direito de São Paulo da Fundação Getulio Vargas2009-01-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.fgv.br/revdireitogv/article/view/24374Revista Direito GV; Vol. 5 No. 1 (2009): Jan.-June (9); 095-106Revista Direito GV; Vol. 5 Núm. 1 (2009): jan.-jun.(9); 095-106Revista Direito GV; v. 5 n. 1 (2009): jan.-jun.(9); 095-1062317-6172reponame:Revista Direito GVinstname:Fundação Getulio Vargas (FGV)instacron:FGVporhttps://periodicos.fgv.br/revdireitogv/article/view/24374/23154Pessôa, Leonel Cesarinoinfo:eu-repo/semantics/openAccess2019-07-23T15:07:08Zoai:ojs.periodicos.fgv.br:article/24374Revistahttps://direitosp.fgv.br/publicacoes/revista/revista-direito-gvPRIhttps://old.scielo.br/oai/scielo-oai.php||revistadireitogv@fgv.br|| catarina.barbieri@fgv.br2317-61721808-2432opendoar:2019-07-23T15:07:08Revista Direito GV - Fundação Getulio Vargas (FGV)false
dc.title.none.fl_str_mv The ability to pay principle in the decisions of the Brazilian Supreme Court
O princípio da capacidade contributiva na jurisprudência do Supremo Tribunal Federal
title The ability to pay principle in the decisions of the Brazilian Supreme Court
spellingShingle The ability to pay principle in the decisions of the Brazilian Supreme Court
Pessôa, Leonel Cesarino
ability to pay
Brazilian Supreme Court
progressivity
equity
interpretation
CAPACIDADE CONTRIBUTIVA
SUPREMO TRIBUNAL FEDERAL
PROGRESSIVIDADE
IGUALDADE
INTERPRETAÇÃO
title_short The ability to pay principle in the decisions of the Brazilian Supreme Court
title_full The ability to pay principle in the decisions of the Brazilian Supreme Court
title_fullStr The ability to pay principle in the decisions of the Brazilian Supreme Court
title_full_unstemmed The ability to pay principle in the decisions of the Brazilian Supreme Court
title_sort The ability to pay principle in the decisions of the Brazilian Supreme Court
author Pessôa, Leonel Cesarino
author_facet Pessôa, Leonel Cesarino
author_role author
dc.contributor.author.fl_str_mv Pessôa, Leonel Cesarino
dc.subject.por.fl_str_mv ability to pay
Brazilian Supreme Court
progressivity
equity
interpretation
CAPACIDADE CONTRIBUTIVA
SUPREMO TRIBUNAL FEDERAL
PROGRESSIVIDADE
IGUALDADE
INTERPRETAÇÃO
topic ability to pay
Brazilian Supreme Court
progressivity
equity
interpretation
CAPACIDADE CONTRIBUTIVA
SUPREMO TRIBUNAL FEDERAL
PROGRESSIVIDADE
IGUALDADE
INTERPRETAÇÃO
description The objective of this paper is to analyze the application of the ‘ability to pay’ principle to decisions of the Brazilian Supreme Court. In research carried out on the court website, the term ‘ability to pay’ appeared 70 times in court decisions, until november, 2008. In order to analyze the decisions, I began with texts from italian jurists, especially Pietro Boria, who sought to demonstrate that the ability to pay principle in Italy is applied both in the protection of taxpayer interests as well as the protection of the state. Decisions were divided into five groups, according to the interest protected and the subject involved. I concluded that, although some times the principle has been applied in the protection of the taxpayer interests, it was almost always applied in the protection of the state interests. 
publishDate 2009
dc.date.none.fl_str_mv 2009-01-01
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 https://periodicos.fgv.br/revdireitogv/article/view/24374
url https://periodicos.fgv.br/revdireitogv/article/view/24374
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.fgv.br/revdireitogv/article/view/24374/23154
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Escola de Direito de São Paulo da Fundação Getulio Vargas
publisher.none.fl_str_mv Escola de Direito de São Paulo da Fundação Getulio Vargas
dc.source.none.fl_str_mv Revista Direito GV; Vol. 5 No. 1 (2009): Jan.-June (9); 095-106
Revista Direito GV; Vol. 5 Núm. 1 (2009): jan.-jun.(9); 095-106
Revista Direito GV; v. 5 n. 1 (2009): jan.-jun.(9); 095-106
2317-6172
reponame:Revista Direito GV
instname:Fundação Getulio Vargas (FGV)
instacron:FGV
instname_str Fundação Getulio Vargas (FGV)
instacron_str FGV
institution FGV
reponame_str Revista Direito GV
collection Revista Direito GV
repository.name.fl_str_mv Revista Direito GV - Fundação Getulio Vargas (FGV)
repository.mail.fl_str_mv ||revistadireitogv@fgv.br|| catarina.barbieri@fgv.br
_version_ 1798943708837576704

Registros relacionados