Substituição tributária: sujeição passiva e dinâmica normativa
Autor(a) principal: | |
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Data de Publicação: | 2019 |
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/22886 |
Resumo: | In this paper are investigated structure (HC) and meaning of the propositions placed at the antecedent (hypothesis) and at the consequent (consequence) of the legal rule of tax substitution, as well as the relationship between it and the other rules that are intertwined in its dynamic within the legal system. To approach and construct the formal object, was adopted the Logical-Semantic Constructivism as method and, as epistemological paradigm, the Philosophy of Language. The research starts from the semantic tying of concepts frequently used in the field of tax passive subjection. Basic concepts related to such instrument, found in the Federal Constitution of 1988 and in the National Tax Code, are also studied. Considering the solid basis of concepts, the objective of this study is the construction of the tax substitution legal rule (antecedent and consequent). It was found that its structure remains the same, being changed only its content according to the type of tax substitution. The legal rule of tax substitution always has in its consequent the propositional calculus between the relations that bind substitute-substituted and substituted-State, guaranteeing the emergence of the tax relation between State and substitute. Moreover, this legal rule, in its dynamic, relates to the rules of legal repercussion in order to guarantee the stabilization of the contributive capacity. It was found, therefore, that despite the traditional use of the term “substitution” to name the legal tool being studied, there‟s no substitution at all, only the creation of new relations, which explains the whole complexity of the theme |
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Tomé, Fabiana Del Padrehttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K8738751T9Rocha, Pedro Felipe de Oliveira2020-02-04T12:34:26Z2019-12-06Rocha, Pedro Felipe de Oliveira. Substituição tributária: sujeição passiva e dinâmica normativa. 2019. 185 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2019.https://tede2.pucsp.br/handle/handle/22886In this paper are investigated structure (HC) and meaning of the propositions placed at the antecedent (hypothesis) and at the consequent (consequence) of the legal rule of tax substitution, as well as the relationship between it and the other rules that are intertwined in its dynamic within the legal system. To approach and construct the formal object, was adopted the Logical-Semantic Constructivism as method and, as epistemological paradigm, the Philosophy of Language. The research starts from the semantic tying of concepts frequently used in the field of tax passive subjection. Basic concepts related to such instrument, found in the Federal Constitution of 1988 and in the National Tax Code, are also studied. Considering the solid basis of concepts, the objective of this study is the construction of the tax substitution legal rule (antecedent and consequent). It was found that its structure remains the same, being changed only its content according to the type of tax substitution. The legal rule of tax substitution always has in its consequent the propositional calculus between the relations that bind substitute-substituted and substituted-State, guaranteeing the emergence of the tax relation between State and substitute. Moreover, this legal rule, in its dynamic, relates to the rules of legal repercussion in order to guarantee the stabilization of the contributive capacity. It was found, therefore, that despite the traditional use of the term “substitution” to name the legal tool being studied, there‟s no substitution at all, only the creation of new relations, which explains the whole complexity of the themeInvestiga-se neste trabalho, com finalidade científica, a estrutura e o conteúdo das proposições dispostas na hipótese e no consequente da norma de substituição tributária, bem como seu relacionamento com as demais normas que se entrelaçam na dinâmica do instituto no sistema do direito. Para aproximação e construção do objeto, adotou-se, como método, o constructivismo lógico-semântico e, como concepção epistemológica, a Filosofia da Linguagem. A pesquisa, dada a rigorosa classificação empreendida, parte da amarração semântica de conceitos utilizados com maior frequência no campo da sujeição passiva tributária. São tratados, também, conceitos básicos ligados à tal instrumento na Constituição Federal de 1988 e no Código Tributário Nacional. Considerando tal base conceitual sólida, objetiva-se a construção da norma de substituição tributária (antecedente e consequente). Verificou-se que a estrutura se mantém a mesma, alterando-se o conteúdo de acordo com o tipo de substituição tributária caso a caso. A norma da substituição possui em seu consequente, sempre, o cálculo proposicional entre as relações que vinculam substituto-substituído e substituído-Estado, garantindo o surgimento da relação tributária entre Estado e substituto. De mais a mais, tal norma, em sua dinâmica, se relaciona com as regras de repercussão jurídica a fim de garantir a estabilização da capacidade contributiva. Constatou-se, pois, que malgrado se utilize tradicionalmente o termo “substituição” para denominar o instituto, substituição efetivamente não há, apenas instituição de novas relações, o que explica toda a complexidade do temaConselho Nacional de Pesquisa e Desenvolvimento Científico e Tecnológico - CNPqapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/51295/Pedro%20Felipe%20de%20Oliveira%20Rocha.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em DireitoPUC-SPBrasilFaculdade de DireitoSujeito passivoSubstituição tributáriaSujeição passiva tributáriaPassive subjectTax substitutionTax passive subjectionCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOSubstituição tributária: sujeição passiva e dinâmica normativainfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTPedro Felipe de Oliveira Rocha.pdf.txtPedro Felipe de Oliveira Rocha.pdf.txtExtracted texttext/plain472085https://repositorio.pucsp.br/xmlui/bitstream/handle/22886/4/Pedro%20Felipe%20de%20Oliveira%20Rocha.pdf.txte3e6f1cc08c59140bcde142e4d0b3a33MD54LICENSElicense.txtlicense.txttext/plain; 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dc.title.por.fl_str_mv |
Substituição tributária: sujeição passiva e dinâmica normativa |
title |
Substituição tributária: sujeição passiva e dinâmica normativa |
spellingShingle |
Substituição tributária: sujeição passiva e dinâmica normativa Rocha, Pedro Felipe de Oliveira Sujeito passivo Substituição tributária Sujeição passiva tributária Passive subject Tax substitution Tax passive subjection CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
Substituição tributária: sujeição passiva e dinâmica normativa |
title_full |
Substituição tributária: sujeição passiva e dinâmica normativa |
title_fullStr |
Substituição tributária: sujeição passiva e dinâmica normativa |
title_full_unstemmed |
Substituição tributária: sujeição passiva e dinâmica normativa |
title_sort |
Substituição tributária: sujeição passiva e dinâmica normativa |
author |
Rocha, Pedro Felipe de Oliveira |
author_facet |
Rocha, Pedro Felipe de Oliveira |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Tomé, Fabiana Del Padre |
dc.contributor.authorLattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K8738751T9 |
dc.contributor.author.fl_str_mv |
Rocha, Pedro Felipe de Oliveira |
contributor_str_mv |
Tomé, Fabiana Del Padre |
dc.subject.por.fl_str_mv |
Sujeito passivo Substituição tributária Sujeição passiva tributária |
topic |
Sujeito passivo Substituição tributária Sujeição passiva tributária Passive subject Tax substitution Tax passive subjection CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.eng.fl_str_mv |
Passive subject Tax substitution Tax passive subjection |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
description |
In this paper are investigated structure (HC) and meaning of the propositions placed at the antecedent (hypothesis) and at the consequent (consequence) of the legal rule of tax substitution, as well as the relationship between it and the other rules that are intertwined in its dynamic within the legal system. To approach and construct the formal object, was adopted the Logical-Semantic Constructivism as method and, as epistemological paradigm, the Philosophy of Language. The research starts from the semantic tying of concepts frequently used in the field of tax passive subjection. Basic concepts related to such instrument, found in the Federal Constitution of 1988 and in the National Tax Code, are also studied. Considering the solid basis of concepts, the objective of this study is the construction of the tax substitution legal rule (antecedent and consequent). It was found that its structure remains the same, being changed only its content according to the type of tax substitution. The legal rule of tax substitution always has in its consequent the propositional calculus between the relations that bind substitute-substituted and substituted-State, guaranteeing the emergence of the tax relation between State and substitute. Moreover, this legal rule, in its dynamic, relates to the rules of legal repercussion in order to guarantee the stabilization of the contributive capacity. It was found, therefore, that despite the traditional use of the term “substitution” to name the legal tool being studied, there‟s no substitution at all, only the creation of new relations, which explains the whole complexity of the theme |
publishDate |
2019 |
dc.date.issued.fl_str_mv |
2019-12-06 |
dc.date.accessioned.fl_str_mv |
2020-02-04T12:34:26Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
Rocha, Pedro Felipe de Oliveira. Substituição tributária: sujeição passiva e dinâmica normativa. 2019. 185 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2019. |
dc.identifier.uri.fl_str_mv |
https://tede2.pucsp.br/handle/handle/22886 |
identifier_str_mv |
Rocha, Pedro Felipe de Oliveira. Substituição tributária: sujeição passiva e dinâmica normativa. 2019. 185 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2019. |
url |
https://tede2.pucsp.br/handle/handle/22886 |
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por |
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Pontifícia Universidade Católica de São Paulo |
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Programa de Estudos Pós-Graduados em Direito |
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PUC-SP |
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Brasil |
dc.publisher.department.fl_str_mv |
Faculdade de Direito |
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Pontifícia Universidade Católica de São Paulo |
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