Imunidades tributárias: considerações sobre sua aplicação formalista
Autor(a) principal: | |
---|---|
Data de Publicação: | 2020 |
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/23239 |
Resumo: | The purpose of this paper is to analyze the tax immunities provided in the article 150, VI, of the Brazilian Federal Constitution, in order to find a path to its interpretation and application in a safe manner and in accordance with the constitutional tax system. To reach this goal, we will initially proceed to a comparison between immunities and the rules of tax jurisdiction, pointing out their main characteristics, similarities and differences. Then, we will analyze the philosophical foundation of immunities and the historical evolution of the State's action, looking for a comprehensive understanding of the tax system based on the protection of human rights, on one hand, and on the need State’s need to obtain resources in order to promote its goals. Finally, we will study the theme of interpretation of Law, in general, and Tax Law, specifically, addressing some theories that predominated in certain periods, the main methods of interpretation, as well as the opposition between the neo-constitutionalist theory, which defends the application of constitutional norms with the prevalence of principles over rules, establishing the role of the judges, and normative formalism, which highlights the importance of rules as sufficient reasons to justify decisions, regardless of other factors that could be considered relevant. Based on the demonstration that tax immunities are rules and the importance of these norms for the normative certainty of the constitutional tax system, we will try to demonstrate that tax immunities, regardless of whether they are related to fundamental principles and rights, must be interpreted and applied in a formalista way, within the limits of the constitutional text |
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Carrazza, Elizabeth Nazarhttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K8618327J3Bettencourt, Artur Henrique Rios Tavares Machado2020-10-07T13:09:27Z2020-08-19Bettencourt, Artur Henrique Rios Tavares Machado. Imunidades Tributárias: considerações sobre sua aplicação formalista. 2020. 138 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2020.https://tede2.pucsp.br/handle/handle/23239The purpose of this paper is to analyze the tax immunities provided in the article 150, VI, of the Brazilian Federal Constitution, in order to find a path to its interpretation and application in a safe manner and in accordance with the constitutional tax system. To reach this goal, we will initially proceed to a comparison between immunities and the rules of tax jurisdiction, pointing out their main characteristics, similarities and differences. Then, we will analyze the philosophical foundation of immunities and the historical evolution of the State's action, looking for a comprehensive understanding of the tax system based on the protection of human rights, on one hand, and on the need State’s need to obtain resources in order to promote its goals. Finally, we will study the theme of interpretation of Law, in general, and Tax Law, specifically, addressing some theories that predominated in certain periods, the main methods of interpretation, as well as the opposition between the neo-constitutionalist theory, which defends the application of constitutional norms with the prevalence of principles over rules, establishing the role of the judges, and normative formalism, which highlights the importance of rules as sufficient reasons to justify decisions, regardless of other factors that could be considered relevant. Based on the demonstration that tax immunities are rules and the importance of these norms for the normative certainty of the constitutional tax system, we will try to demonstrate that tax immunities, regardless of whether they are related to fundamental principles and rights, must be interpreted and applied in a formalista way, within the limits of the constitutional textO propósito deste trabalho é analisar as imunidades tributárias previstas no art. 150, VI, da Constituição Federal, a fim de encontrar um caminho para a sua interpretação e aplicação de forma segura e conforme o Sistema Constitucional Tributário. Para tanto, procederemos inicialmente à uma comparação entre as imunidades e as regras de competência tributária, apontando as suas principais características, semelhanças e diferenças. Em seguida, analisaremos a fundamentação filosófica das imunidades e a evolução histórica da atuação do Estado, visando a uma compreensão abrangente da sistemática tributária com base na proteção dos direitos humanos, de um lado, e na necessidade de obtenção de recursos pelo Estado a fim de promover os seus objetivos. Por fim, estudaremos a temática da interpretação do Direito, em geral, e do Direito Tributário, especificamente, abordando algumas teorias que predominaram em determinados períodos, os principais métodos de interpretação, bem como a oposição entre a teoria neoconstitucionalista, que defende a aplicação das normas constitucionais com a prevalência dos princípios sobre as regras, consagrando o protagonismo do Judiciário, e o formalismo normativo, que destaca a importância das regras como razões suficientes para informar as decisões, independentemente de outros fatores que pudessem ser considerados relevantes. A partir da demonstração de que as imunidades tributárias são regras e da importância dessas normas para a segurança normativa do sistema constitucional tributário, procuraremos demonstrar que as imunidades tributárias, nada obstante relacionem-se a princípios e direitos fundamentais, devem ser interpretadas e aplicadas de modo formalista, nos limites do texto constitucionalapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/52368/Artur%20Henrique%20Rios%20Tavares%20Machado%20Bettencourt.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em DireitoPUC-SPBrasilFaculdade de DireitoDireito tributárioImunidade tributáriaFormalismo jurídicoTax LawTax immunitiesForms (Law)CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOImunidades tributárias: considerações sobre sua aplicação formalistaTax Immunities: thoughts on their formalistic applicationinfo: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_SPTEXTArtur Henrique Rios Tavares Machado Bettencourt.pdf.txtArtur Henrique Rios Tavares Machado Bettencourt.pdf.txtExtracted texttext/plain347436https://repositorio.pucsp.br/xmlui/bitstream/handle/23239/4/Artur%20Henrique%20Rios%20Tavares%20Machado%20Bettencourt.pdf.txtbf0836b5cfa672c86087e87d5477677dMD54LICENSElicense.txtlicense.txttext/plain; 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dc.title.por.fl_str_mv |
Imunidades tributárias: considerações sobre sua aplicação formalista |
dc.title.alternative.eng.fl_str_mv |
Tax Immunities: thoughts on their formalistic application |
title |
Imunidades tributárias: considerações sobre sua aplicação formalista |
spellingShingle |
Imunidades tributárias: considerações sobre sua aplicação formalista Bettencourt, Artur Henrique Rios Tavares Machado Direito tributário Imunidade tributária Formalismo jurídico Tax Law Tax immunities Forms (Law) CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
Imunidades tributárias: considerações sobre sua aplicação formalista |
title_full |
Imunidades tributárias: considerações sobre sua aplicação formalista |
title_fullStr |
Imunidades tributárias: considerações sobre sua aplicação formalista |
title_full_unstemmed |
Imunidades tributárias: considerações sobre sua aplicação formalista |
title_sort |
Imunidades tributárias: considerações sobre sua aplicação formalista |
author |
Bettencourt, Artur Henrique Rios Tavares Machado |
author_facet |
Bettencourt, Artur Henrique Rios Tavares Machado |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Carrazza, Elizabeth Nazar |
dc.contributor.authorLattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K8618327J3 |
dc.contributor.author.fl_str_mv |
Bettencourt, Artur Henrique Rios Tavares Machado |
contributor_str_mv |
Carrazza, Elizabeth Nazar |
dc.subject.por.fl_str_mv |
Direito tributário Imunidade tributária Formalismo jurídico |
topic |
Direito tributário Imunidade tributária Formalismo jurídico Tax Law Tax immunities Forms (Law) CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.eng.fl_str_mv |
Tax Law Tax immunities Forms (Law) |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
description |
The purpose of this paper is to analyze the tax immunities provided in the article 150, VI, of the Brazilian Federal Constitution, in order to find a path to its interpretation and application in a safe manner and in accordance with the constitutional tax system. To reach this goal, we will initially proceed to a comparison between immunities and the rules of tax jurisdiction, pointing out their main characteristics, similarities and differences. Then, we will analyze the philosophical foundation of immunities and the historical evolution of the State's action, looking for a comprehensive understanding of the tax system based on the protection of human rights, on one hand, and on the need State’s need to obtain resources in order to promote its goals. Finally, we will study the theme of interpretation of Law, in general, and Tax Law, specifically, addressing some theories that predominated in certain periods, the main methods of interpretation, as well as the opposition between the neo-constitutionalist theory, which defends the application of constitutional norms with the prevalence of principles over rules, establishing the role of the judges, and normative formalism, which highlights the importance of rules as sufficient reasons to justify decisions, regardless of other factors that could be considered relevant. Based on the demonstration that tax immunities are rules and the importance of these norms for the normative certainty of the constitutional tax system, we will try to demonstrate that tax immunities, regardless of whether they are related to fundamental principles and rights, must be interpreted and applied in a formalista way, within the limits of the constitutional text |
publishDate |
2020 |
dc.date.accessioned.fl_str_mv |
2020-10-07T13:09:27Z |
dc.date.issued.fl_str_mv |
2020-08-19 |
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 |
Bettencourt, Artur Henrique Rios Tavares Machado. Imunidades Tributárias: considerações sobre sua aplicação formalista. 2020. 138 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2020. |
dc.identifier.uri.fl_str_mv |
https://tede2.pucsp.br/handle/handle/23239 |
identifier_str_mv |
Bettencourt, Artur Henrique Rios Tavares Machado. Imunidades Tributárias: considerações sobre sua aplicação formalista. 2020. 138 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2020. |
url |
https://tede2.pucsp.br/handle/handle/23239 |
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por |
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por |
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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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