Responsabilidade tributária: infrações e sanções tributárias

• Autor(a) principal: Moraes, Fernanda Porto
• Data de Publicação: 2018
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/34144
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Responsabilidade; Tributária; Sanção; Ilícito; Infração; Limites; Regras; Sujeitos; Responsibility; Tributary; Sanction; Illicit; Infringement; Limits; Rules; Subjects

This paper deals with the study of tax liability and tax infractions, with the main objective being the analysis of those responsible, according to the chapter V of the National Tax Code and, from these articles, verify the possible sanctions to be attributed to them. Aiming at a better understanding for the reader, the chapters were structured in a clear and objective manner, presenting the concepts and main characteristics about tax responsibility. In the first chapter, the preliminary considerations of the tax norm will be discussed, with the approach to the primary and secondary norms and also the concepts of sanction and of illicit/tax infraction, to better understand the limits of each one according to the aforementioned law. In the second chapter, "Tax incidence matrix", main aspects of the normative antecedent and its criteria are treated, being: material criterion, spatial criterion and temporal criterion. Also in this chapter, there will be an analysis of the consequent normative that, in turn, lists two more criteria, namely: quantitative and personal criteria, a criterion that is extremely important for understanding the subjects of the tax relation. The third chapter will specify the taxpayer – according to the personal criterion - in which the modalities of the taxable person brought by the law were studied, being able to be the taxpayer or, still, the person in charge. Also in this section, chapter V of the National Tax Code and the responsibilities listed in the article will be discussed, such as: by succession, third parties, among others. And finally, in the fourth and last chapter, the items treated in the first chapter will be resumed, these being: infraction and sanction - by the tax view -, to the point of understanding them when applying them, as well as the limits that the law permits to be imposed in the form of a sanction.