A responsabilidade por infrações tributárias não-delituosas e a visão do direito tributário sancionador

• Autor(a) principal: Souza, João Baptista Alves Silveira
• Data de Publicação: 2014
• 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/34463
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Constituição Federal de 1988; Código tributário nacional; Responsabilidade tributária; Infração tributária; Responsável tributário; Federal constitution of 1988; Tax code; Tax liability; Violation tax; Head tax

This thesis aims to discuss the existing liability to tax charge (taxable indirect) with respect to compliance with a legal duty, or obligation that the law imputes to a person on grounds of violation of the rule of law. To that end, we studied the principles in the legal system both in view of patriotic scholars, and case law in the Brazilian courts, applied to the Tax Law with a focus on Liability for Tax Violations. In order to provide a practical example of the discussion, we analyze the occurrence of liability, since there is indispensably a taxable event of an injury to someone, another person has a legal duty to repair the damage and, finally, the duty to repair is required by law. Therefore, we use the standard adopted by the National Tax Code and the Constitution of Brazil.