Regime jurídico da fiscalização tributária: estudo sobre as normas de fiscalização da obrigação tributária e dos deveres instrumentais

• Autor(a) principal: Almeida, Mariana Arita Soares de
• 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/6650
• topic: Procedimento fiscalizatório tributário; Obrigação tributária; Dever instrumental; Normas primárias precedente; Normas primárias derivadas punitivas; Normas primárias derivadas não punitivas; Norma de competência; Tax inspection procedure; Tax obligation; Instrumental duty; Primary precedent norm; Primary derived punitive norm; Primary derived non- punitive norm; Competence of the fiscal agent; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

The central axis of this dissertation is studying the surveillance activity about tax obligations and instrumental duties performed by the Executive. Under a critical and reflective review, it´s going to be analyzed the moment which begins with a broad and comprehensive inspection, possibly originating a specific procedure that culminates with application of norms that assert the tax legal fact, or invalidate or endorse the activity held by the particular, branched from norms sorted as primary precedent or derived punitive or non-punitive. Through the analysis of rules and principles that should guide the surveillance activity, we are going to accomplish a detailed study of each criterion that informs the structural standard of the investigative competence of tax agents