Da imposição de penalidades pecuniárias nas operações de importação realizadas entre pessoas vinculadas –a importância dos princípios tributários na defesa da ordem legal

• Autor(a) principal: Corrêa, Paulo Henrique Aduan
• Data de Publicação: 2010
• 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/31320
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Penalidades pecuniárias; Imposto de importação; Norma jurídica; Taxativo; Declaração de importação; Vinculação; Legalidade; Pecuniary penalties; Import tax; Legal rule; Exhaustive; Import declaration; Link; Legality

The purpose of the present work is to offer a study on the imposition of pecuniary penalties, especially on the consignments of imported products and goods from abroad, in cases in which there was no any express and exhaustive legal provision determining the performance of a specific instrumental duty by the taxpayer and, nor, on the penalty applicable in case of noncompliance. Based on the structure of legal rules and some regulatory principles of all legal system, will be analyzed the possibility that legal person importing could be assessed on grounds of not informing, or declaring in a mistaken, in the Import Declaration, the existence of legal and economic link with the person exporting, located outside the national territory. To this end, was analyzed the structure of legal rules, the importance of the legal principles in national law, the characteristics of the import tax and the Import Declaration, and the assessment notice may be drawn by the Customs when it means any conduct meet for them give rise to use of a pecuniary penalty. Immediately thereafter, was treated the issue of administrative and judicial protection provided to the taxpayer importer booked, being analyzed at the end, the question about the legality of the procedure of tax assessment tax and understanding case law that has been given so little explored theme doctrinally, despite its growing importance in daily business responsible for importing goods and raw materials necessary for growth and national development