Responsabilidade tributária por ato lícito como dever instrumental: um enfoque sob a perspectiva do direito fundamental de propriedade

• Autor(a) principal: Bucci, Eduardo Sadalla
• Data de Publicação: 2011
• 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/33924
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Responsabilidade tributária por ato lícito; Dever instrumental; Repercussão jurídica; Responsável tributário; Tributary responsibility for licit act; Instrumental duty; Juridical repercussion; Tributary responsibility

The current article has by purpose to analyze the Legal Institute of tributary responsibility for licit act by a fundamental right of property approach. In order to do so, it presents the aspects of the right to property, identifying its priority made by the Federal Constitution of 1988. It has equally necessary been traced one more premise to verify the main question. It means discoursing to draw near to generally rules on Tributary Law including the question of the classifications, the question of the capable provider vehicle and the discrepancy between main duty and the formal or instrumental obligations. From now on it is investigated the liability subjection introducing the contributor and the tributary responsible. The last one mentioned is the key point of the research. The concept and juridical nature, therefore, will be traced in view of the adopted premises getting the conclusion that the image of the contributor is sundered of passive tributary subjection always existing, independently by the third part election to withdraw the tax. In this way, it is inferred that the legal institute of tributary responsibility for licit act is not an obligation by the pecuniary meaning. However, it is a simple instrumental duty to make to the third part not to struggle to the economicfinancial onus. According to this conclusion it is analyzed that each one of the foreseen possibilities of tributary responsibility for licit act at national statute law. Finall,y it is cleared up the difference between juridical repercussion and economical repercussion located in the current article