Isenção tributária

• Autor(a) principal: Bathke, Mariana Nunes
• Data de Publicação: 2016
• 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/34987
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Isenção tributária; Regra-matriz de incidência; Fenomenologia da incidência da norma tributária; Não incidência da norma isentiva; Tax exemption; Rule-incidence matrix; Phenomenology of the incidence of the tax standard; No incidence of isentiva standard

This study aims to analyze the phenomenon of tax exemptions, charting initially considerations regarding rule Institute-tax incidence matrix, to later go into the topic of tax exemptions and better understand the phenomenon of isentivas, as well as standards, deepening the theme of tax exemptions, its Phenomenology, no incidence of isentiva and other related issues standard exemptions. Important to assure that the study of rule-array is complex subject in the study of tax law that generates several differences, however in this work was adopted the doctrinal position that deals with the rule-array as a logical structure that defines criteria for the construction of standards. From this interpretation of rule-array, you can analyze various tax phenomena, including the phenomenon of exemptions and not incidence. We must note that the theme of the exemptions for various doctrinal discussions who walk some paths on the isentiva standard, since the classical stance that adopts the understanding that the exemption if remission of the tribute, where occurs the birth of legal tax suit, as well as the tax obligation, until the modern doctrine which ultimately concluded that in cases of exemption does not occur the incidence due to the partial mutilation of one or more rule criteria, not so the fact nor the tax legal tax obligation. In this context, it is necessary to analyse the legal discussions surrounding the subject of exemptions, the light of rule-tax incidence matrix so you can observe the main legal effects as the isentivas standards generate under tax law. Therefore important to analyze the positions of doctrine and jurisprudence on the subject – which are not unanimous – to move to a safer position with regard to the issue of exemptions which for many years generates several semantic and terminological discussion