Mandado de segurança em matéria tributária: direito tributário

• Autor(a) principal: Machado, João Ríuston Mendes
• Data de Publicação: 2019
• 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/34482
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Mandado de segurança; Abuso de poder; Ilegalidade; Autoridade coatora poder de tributar; Crédito tributário; Obrigação tributária; Writ of mandamus; Power abuse; Illegality; Coating authority may tax; Tax credit; Tax obligation

The present work deals with an approach to the writ of mandamus in the tax sphere. The general theory of tax will be studied, in particular, the power of the tax, the obligation and the tax credit, with the demonstration test or the birth and hypothesis injury or threat of copyright and certain damage from tax payer. General topics will also be addressed on constitutional remittance of security order, its structure, cabling and requirements, focusing or merit the applicability in the tax sphere. Thus, no final chapter will begin with the main topics on the field of tax security, a conclusion to an assessment of constitutional protection against illegal taxpayers against taxpayers. This paper is an approach to the mandate of security in the tax area, The general tax theory, in particular the power to tax, an obligation and the tax credit, will be studied for this purpose, with demonstration or birth tests and hypotheses of injury or threat of injury to the legal rights and rights of the payer. of taxes. General topics will also be addressed on constitutional remittance of security order, its structure, cabling and requirements, focusing or merit the applicability in the tax sphere. Thus, in the final chapter, the main themes on the writ of mandamus in the tax area will be presented, a conclusion end an understanding about the constitutional protection against illegal tax acts against the taxpayer