Grupos econômicos e responsabilidade tributária
Autor(a) principal: | |
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Data de Publicação: | 2018 |
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/20899 |
Resumo: | The purpose of this paper is to examine the relationship that can be established between the formation of an economic group and the tax responsibility of the related members for the tax debts of the others. This examination is done with support of the reference system signed by the School of Logical-Semantic Constructivism, in such a way that the method employed is the analytical and hermeneutic. The subject is faced by examining the various manifestations of positive law - notably legislation and administrative and judicial precedents - and doctrine on the subject. The first part of the study is devoted to the presentation of the object and method employed. In the second part, the attention of the text falls on the subject of tax liability, therefore, in order to establish any type of conclusion within the scope of the proposed court, it is necessary to identify the essential conditions for a third party, understood as not a protagonist of the fact taxpayer, can be placed on the passive pole of a tax legal relationship (tax official). The third part of the dissertation aims to establish a definition for the expression economic group, detailing the characteristics of this object. Finally, in the final chapters, taking into account the assumptions for the creation and application of tax liability rule and the definition of economic group, the relationships that can be made and presented the final conclusions, based on the premises previously signed |
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Tomé, Fabiana Del Padrehttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K8202787D7Fonte, Leonardo Avelar da2018-03-19T12:21:21Z2018-02-21Fonte, Leonardo Avelar da. Grupos econômicos e responsabilidade tributária. 2017. 161 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2017.https://tede2.pucsp.br/handle/handle/20899The purpose of this paper is to examine the relationship that can be established between the formation of an economic group and the tax responsibility of the related members for the tax debts of the others. This examination is done with support of the reference system signed by the School of Logical-Semantic Constructivism, in such a way that the method employed is the analytical and hermeneutic. The subject is faced by examining the various manifestations of positive law - notably legislation and administrative and judicial precedents - and doctrine on the subject. The first part of the study is devoted to the presentation of the object and method employed. In the second part, the attention of the text falls on the subject of tax liability, therefore, in order to establish any type of conclusion within the scope of the proposed court, it is necessary to identify the essential conditions for a third party, understood as not a protagonist of the fact taxpayer, can be placed on the passive pole of a tax legal relationship (tax official). The third part of the dissertation aims to establish a definition for the expression economic group, detailing the characteristics of this object. Finally, in the final chapters, taking into account the assumptions for the creation and application of tax liability rule and the definition of economic group, the relationships that can be made and presented the final conclusions, based on the premises previously signedEste trabalho tem por objetivo examinar a relação que se pode estabelecer entre a formação de um grupo econômico e a responsabilidade tributária dos correlatos integrantes pelos débitos tributários dos demais. Esse exame é feito com o suporte do sistema de referência firmado pela Escola do Constructivismo Lógico-Semântico, de tal sorte que o método empregado é o hermenêutico analítico. O tema é enfrentado mediante exame das diversas manifestações do direito positivo – notadamente legislação e precedentes administrativos e judiciais – e da doutrina sobre a matéria. A primeira parte do estudo dedica-se à apresentação do objeto e do método empregado. Na segunda parte, a atenção do texto recai sobre o tema da responsabilidade tributária, eis que, para se estabelecer qualquer tipo de conclusão no âmbito do corte proposto, é necessário identificar as condições essenciais para que um terceiro, assim entendido como não protagonista do fato tributário, possa ser colocado no polo passivo de uma relação jurídica tributária (responsável tributário). A terceira parte da dissertação tem como foco estabelecer uma definição para a expressão grupo econômico, pormenorizando-se as características desse objeto. Por fim, nos capítulos finais, tendo-se em conta os pressupostos para a criação e aplicação de regra de responsabilidade tributária e a definição de grupo econômico, são examinadas as relações que podem ser feitas e apresentadas as conclusões finais, calcadas nas premissas antes firmadasapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/44909/Leonardo%20Avelar%20da%20Fonte.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em DireitoPUC-SPBrasilFaculdade de DireitoDireito TributárioResponsabilidade tributáriaGrupo econômicoTax LawTax responsibilityEconomic groupCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOGrupos econômicos e responsabilidade tributáriainfo: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_SPTEXTLeonardo Avelar da Fonte.pdf.txtLeonardo Avelar da Fonte.pdf.txtExtracted texttext/plain422303https://repositorio.pucsp.br/xmlui/bitstream/handle/20899/4/Leonardo%20Avelar%20da%20Fonte.pdf.txte2d35ecc4d5771035c78ae2a4f4f5362MD54LICENSElicense.txtlicense.txttext/plain; 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dc.title.por.fl_str_mv |
Grupos econômicos e responsabilidade tributária |
title |
Grupos econômicos e responsabilidade tributária |
spellingShingle |
Grupos econômicos e responsabilidade tributária Fonte, Leonardo Avelar da Direito Tributário Responsabilidade tributária Grupo econômico Tax Law Tax responsibility Economic group CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
Grupos econômicos e responsabilidade tributária |
title_full |
Grupos econômicos e responsabilidade tributária |
title_fullStr |
Grupos econômicos e responsabilidade tributária |
title_full_unstemmed |
Grupos econômicos e responsabilidade tributária |
title_sort |
Grupos econômicos e responsabilidade tributária |
author |
Fonte, Leonardo Avelar da |
author_facet |
Fonte, Leonardo Avelar da |
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=K8202787D7 |
dc.contributor.author.fl_str_mv |
Fonte, Leonardo Avelar da |
contributor_str_mv |
Tomé, Fabiana Del Padre |
dc.subject.por.fl_str_mv |
Direito Tributário Responsabilidade tributária Grupo econômico |
topic |
Direito Tributário Responsabilidade tributária Grupo econômico Tax Law Tax responsibility Economic group CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.eng.fl_str_mv |
Tax Law Tax responsibility Economic group |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
description |
The purpose of this paper is to examine the relationship that can be established between the formation of an economic group and the tax responsibility of the related members for the tax debts of the others. This examination is done with support of the reference system signed by the School of Logical-Semantic Constructivism, in such a way that the method employed is the analytical and hermeneutic. The subject is faced by examining the various manifestations of positive law - notably legislation and administrative and judicial precedents - and doctrine on the subject. The first part of the study is devoted to the presentation of the object and method employed. In the second part, the attention of the text falls on the subject of tax liability, therefore, in order to establish any type of conclusion within the scope of the proposed court, it is necessary to identify the essential conditions for a third party, understood as not a protagonist of the fact taxpayer, can be placed on the passive pole of a tax legal relationship (tax official). The third part of the dissertation aims to establish a definition for the expression economic group, detailing the characteristics of this object. Finally, in the final chapters, taking into account the assumptions for the creation and application of tax liability rule and the definition of economic group, the relationships that can be made and presented the final conclusions, based on the premises previously signed |
publishDate |
2018 |
dc.date.accessioned.fl_str_mv |
2018-03-19T12:21:21Z |
dc.date.issued.fl_str_mv |
2018-02-21 |
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 |
Fonte, Leonardo Avelar da. Grupos econômicos e responsabilidade tributária. 2017. 161 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2017. |
dc.identifier.uri.fl_str_mv |
https://tede2.pucsp.br/handle/handle/20899 |
identifier_str_mv |
Fonte, Leonardo Avelar da. Grupos econômicos e responsabilidade tributária. 2017. 161 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2017. |
url |
https://tede2.pucsp.br/handle/handle/20899 |
dc.language.iso.fl_str_mv |
por |
language |
por |
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info:eu-repo/semantics/openAccess |
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openAccess |
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application/pdf |
dc.publisher.none.fl_str_mv |
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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