Neoconstitucionalismo e responsabilidade tributária de terceiros

• Autor(a) principal: Simões, Braulio Bata
• Data de Publicação: 2018
• Tipo de documento: Tese
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/20975
• topic: Direito tributário - Leis e legislação - Brasil; Neoconstitucionalismo; Dignidade da pessoa humana; Taxation - Law and legislation - Brazil; Fiscal proceedings; Neo-constitutionalism; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

The work aims to analyse the doctrine of tax Law, through a detailed study and following the methodological criteria chosen, the constitutional and legal limits for the institution of the third party tax liability, as well as the implications of the adoption of certain positions against the philosophical currents of law, especially in the face of neo-constitutionalist conceptions. The central object is to analyze the taxpayer's tax liability, not only as a subject of duties before the Administration, but also, and mainly, as subject of rights at the time of satisfaction of the tax credit, having the dignity of the human person as the vertex interpretative of the system. The work aims the deep study of third party responsibility, allocated in articles 134 and 135 of the CTN in the face of the current procedural pragmatics of tax accountability, especially through the analysis of Súmula nº 435 of the STJ and the possibilities and grounds for its overcoming