A taxa de localização e funcionamento e a sua exigibilidade em razão do efetivo e presumido exercício do poder de polícia

• Autor(a) principal: Castro, Carolina de Cássia Vieira
• Data de Publicação: 2015
• 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/33621
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Poder de polícia; Taxa de localização e funcionamento; Exigibilidade; Repercussão geral; Presunção e efetividade; Inconstitucionalidade; Branch police; Rate location and operation; Chargeability; General repercussion; Presumption and effectiveness; Unconstitutional

This work was developed to address the enforceability of the fees associated with actual or assumed exercise of police power . In the study the systematic interpretation was used , starting with the Federal Constitution , the National Tax Code , the legal principles , doctrine , and finally , the current jurisprudence. Took care to address the conceptual part of the fees , their species , fundamentals of validity and legal principles . Moreover , discussed the concept of police power, its principles , and the responsibility of the Public Administration by default . The proposed objective was to raise the discussion on the constitutionality of the fee before the police headquarters in understanding the overall impact , whereby it is assumed the effective exercise of police power by the mere existence of watchdog for . this purpose. There was disagreement in the case law mentioned by the defense to effective state action is concluded that the applier of law could not have done extensive interpretation of the rule - array of tax incidence , because the police assumed power corresponds to a new hypothesis of incidence.