Isenção tributária: fundamentos para uma teoria do fato jurídico tributário

• Autor(a) principal: Griz, Rodrigo Leal
• Data de Publicação: 2012
• 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/5930
• topic: Isenção tributária; Norma isentiva; Fato jurídico tributário; Norma de tributação; Regra-matriz de incidência tributária; Tax exemptions; Normative exemptions; Legal fact in tax law; Tax norm; Standard rules of tax incidence; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

This dissertation has as its major intent to define tax exemptions and study its phenomenology in the Brazilian legal system. After analyzing the Brazilian Constitution and the CTN, it examines diverse theories that local and foreign doctrine have outlined in almost one century of studies of this important legal feature in tax law. Despite extensive scientific research and case law on the subject-matter, the definition of tax exemptions is yet a controversial issue. Therefore, due to this critical divergence of treatment, studies that uphold a dialectic meaning making process, so as to expose some of the approaches that would lead to a more comprehensive explanation of this institute, are of pressing importance. In this dissertation, the law is addressed from a communicational aspect and the logicsemantic constructivism method is applied whilst breaking down the law into minor structures integrated into the axiological framework of its users, aiming the establishment of the legal system. A syntactic and semantic analysis is adopted, using linguistic rules to study tax exemption, without leaving aside the important pragmatism that surrounds the law in all its facets, since it can be applied as an instrument of supervision of all inter-subjective conducts in the society. The analysis desired to be developed throughout this dissertation was to establish the relationship amongst the legal tax norm with the normative exemptions, remarkably to determine the meaning in which the term norm is used in both terms. It was highlighted that whilst the primary term means norm in the strict sense, constituted of the conditional logic structure, the subsequent is not and, as a matter of fact, does not present any autonomy as assisting in the construction of the tax hypothesis while emerging as the negative element of the category and assigning characteristics that, if present, shall not allow it to be taxable. This is due to the fact that the apparent antinomy between them can be resolved via the interpretative method, without the need of revocation. Thus, so as to study the legal fact in tax law, one must also know tax exemptions