Multas tributárias: limitações constitucionais e infraconstitucionais

• Autor(a) principal: Lopes, Sérgio de Araújo
• Data de Publicação: 2014
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/6560
• topic: Tributo; Multa tributária; Limites constitucionais e infraconstitucionais; Sanction; Tax penalty; Constitutional and infra-constitutional limits; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

The following master dissertation investigates the rules of tax penalties found in the homeland positive system, with a focus of constitutional and infra-constitutional limits of its institution and its application. The importance of the study of such rules and their limits is justified by its strong presence in the national tax system and still arouse controversy in doctrine and jurisprudence. Initially, we present the methodological assumptions of the study, whose central point of the conception that law is a language and the rules are set up by own interpreter of positive law. Within the proposed objective, it became imperative to look into the legal norm and its kind, the tax rule of law, as well as on the penalty within the context of the positive system. The paper discusses the tax penalty rules, their meanings and presents the logical structures of the various existing classes in the Brazilian positive law. Finally, it addresses the constitutional and infra-constitutional limits related to tax penalty rules, focusing on constitutional principles and other rules applicable to these regulations, paying particular attention to issues of quantitative and personal criteria of tax penalty rules, as well as analysis of the possibilities and intervention methods of jurisdictional power in cases of excessive tax penalties