Teoria da norma tributária imunizante

Detalhes bibliográficos
Autor(a) principal: Luz, Gyordano Kelton Alves
Data de Publicação: 2010
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/5358
Resumo: The purpose of this study is to analyze the tax rule immunizing with the scope to reach the MIRIM - Irreducible Minimum Immunity. It is also studying RMIT - Rule-tax Impact Matrix creating Paulo de Barros Carvalho from two perspectives: static and dynamic. The work is innovative, because they are applied the lessons of Quantum Physics and the Theory of Relativity to reach MIRIM. Static perspective (application of Quantum Physics): We started a study stating that there are two types of rules: the legal and not legal. Specifically legal norms have a complex process of interpretation and application which is summarized in two "pathways generators": the meaning and normative. After hours of discussions we realized that the atom and the rule of law have a tax structure. Atoms are composed of quarks (Up, Down, Strange, Charmed, Bottom and Top) and legal tax provision consists of the criteria of RMIT (material, spatial, temporal, quantitative and staff). Deepening the comparison comes on the atomic elements (electrons, protons and neutrons) and the modal deontic normative (prohibited, obligatory and permitted). The combination of all atomic elements give rise to a final positive or negative charge. In the case of deontic modals which will be positive or negative is the approach to treatment of the subjects of tax relationship. Dynamic approach (application of the Theory of Relativity): In that instant is studied the influence of space and time. The space / time is described in the protasis normative, more specifically in the criterion space and time criterion. Applying the precepts of the theory of relativity, it was concluded the necessity of joining these two criteria, because a tenet of relativity is that time and space do not separate, thus creating a feature called quantum / relative. Therefore, we propose a "new" as well as RMIT complies with the precepts of the theory of relativity is thus more balanced, with two criteria in history (material and quantum / relative) and the consequent two criteria (quantitative and personal ). Leaving the following legal premise: if every legal tax rule, being a man of building (object of the cultural world) has a structure, so the tax rule immunizing also have to have a structure. That is the premise that underpins the work. The tax rule is divided into: a standard of conduct and standard structure. In the first applies to RMIT and in the second applies the MIRIM. The MIRIM is in line with the teachings of quantum physics, because there are two criteria in the protasis normative (legal and quantum well / relative) and two criteria in apodosei normative (subjective rights and legal duty). The MIRIM complies with the precepts of the Theory of Relativity, as space and time form a single normative criterion contained in the protasis. Finally, not only staying in theory will apply the standards in some MIRIM tax immunity
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spelling Tomé, Fabiana Del Padrehttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4794182J9http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4272423T4Luz, Gyordano Kelton Alves2016-04-26T20:19:27Z2010-10-222010-10-05Luz, Gyordano Kelton Alves. Teoria da norma tributária imunizante. 2010. 154 f. Dissertação (Mestrado em Direito) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2010.https://tede2.pucsp.br/handle/handle/5358The purpose of this study is to analyze the tax rule immunizing with the scope to reach the MIRIM - Irreducible Minimum Immunity. It is also studying RMIT - Rule-tax Impact Matrix creating Paulo de Barros Carvalho from two perspectives: static and dynamic. The work is innovative, because they are applied the lessons of Quantum Physics and the Theory of Relativity to reach MIRIM. Static perspective (application of Quantum Physics): We started a study stating that there are two types of rules: the legal and not legal. Specifically legal norms have a complex process of interpretation and application which is summarized in two "pathways generators": the meaning and normative. After hours of discussions we realized that the atom and the rule of law have a tax structure. Atoms are composed of quarks (Up, Down, Strange, Charmed, Bottom and Top) and legal tax provision consists of the criteria of RMIT (material, spatial, temporal, quantitative and staff). Deepening the comparison comes on the atomic elements (electrons, protons and neutrons) and the modal deontic normative (prohibited, obligatory and permitted). The combination of all atomic elements give rise to a final positive or negative charge. In the case of deontic modals which will be positive or negative is the approach to treatment of the subjects of tax relationship. Dynamic approach (application of the Theory of Relativity): In that instant is studied the influence of space and time. The space / time is described in the protasis normative, more specifically in the criterion space and time criterion. Applying the precepts of the theory of relativity, it was concluded the necessity of joining these two criteria, because a tenet of relativity is that time and space do not separate, thus creating a feature called quantum / relative. Therefore, we propose a "new" as well as RMIT complies with the precepts of the theory of relativity is thus more balanced, with two criteria in history (material and quantum / relative) and the consequent two criteria (quantitative and personal ). Leaving the following legal premise: if every legal tax rule, being a man of building (object of the cultural world) has a structure, so the tax rule immunizing also have to have a structure. That is the premise that underpins the work. The tax rule is divided into: a standard of conduct and standard structure. In the first applies to RMIT and in the second applies the MIRIM. The MIRIM is in line with the teachings of quantum physics, because there are two criteria in the protasis normative (legal and quantum well / relative) and two criteria in apodosei normative (subjective rights and legal duty). The MIRIM complies with the precepts of the Theory of Relativity, as space and time form a single normative criterion contained in the protasis. Finally, not only staying in theory will apply the standards in some MIRIM tax immunityA proposta do presente trabalho é analisar a norma tributária imunizante com o escopo de chegar ao MIRIM Mínimo Irredutível da Imunidade. Também é estudado a RMIT Regra-Matriz de Incidência tributária criação de Paulo de Barros Carvalho sob duas perspectivas: estática e dinâmica. A obra é inovadora, pois são aplicados os ensinamentos da Física Quântica e da Teoria da Relatividade para chegar ao MIRIM. Perspectiva estática (aplicação da Física Quântica): Iniciamos o estudo afirmando que existem dois tipos de normas: as não jurídicas e as jurídicas. Especificamente as normas jurídicas têm um complexo processo de interpretação e aplicação que se resume em dois percursos geradores : do sentido e o normativo. Depois de horas de reflexões percebemos que o átomo e a norma jurídica tributária possuem uma estrutura. Os átomos são compostos pelos quarks (Up, Down, Strange, Charmed, Bottom e Top) e a norma jurídica tributária é composta pelos critérios da RMIT (material, espacial, temporal, quantitativo e pessoal). Aprofundando a comparação chega-se nos elementos atômicos (elétrons, prótons e nêutros) e nos modais deônticos normativos (proibido, obrigatório e permitido). A associação de todos os elementos atômicos ocasionará uma carga final positiva ou negativa. No caso dos modais deônticos o que será positiva ou negativa é a conduta final dos sujeitos da relação jurídica tributária. Perspectiva dinâmica (aplicação da Teoria da Relatividade): Nesse átimo é estudada a influência do espaço/tempo. O espaço/tempo está descrito na prótase normativa, mais especificamente no critério espacial e o critério temporal. Aplicando os preceitos da Teoria da Relatividade, concluiu-se a necessidade da junção desses dois critérios, pois um dos princípios da relatividade é que o tempo e o espaço não se separam, criando assim o critério chamado quântico/relativo. Sendo assim, propomos uma nova RMIT que além de está de acordo com os preceitos da teoria da relatividade fica, assim, mais harmoniosa, com dois critérios no antecedente (material e quântico/relativo) e dois critérios no conseqüente (quantitativo e pessoal). Saindo da seguinte premissa jurídica: se toda norma jurídica tributária, por ser uma construção do homem (objeto do mundo cultural), tem uma estrutura, logo, a norma tributária imunizante também tem que possuir uma estrutura. Essa é a premissa que sustenta o trabalho. A norma tributária é dividida em: norma de conduta e norma de estrutura. Nas primeiras aplica-se a RMIT e nas segundas aplica-se o MIRIM. O MIRIM está em sintonia com os ensinamentos da Física Quântica, pois nele encontram-se dois critérios na prótase normativa (bem jurídico e quântico/relativo) e mais dois critérios na apódose normativa (direito subjetivo e dever jurídico). O MIRIM está de acordo com os preceitos da Teoria da Relatividade, pois o espaço e o tempo formam um único critério contido na prótase normativa. Por fim, para não ficar apenas no plano teórico aplicaremos o MIRIM em algumas normas de imunidade tributáriaCoordenação de Aperfeiçoamento de Pessoal de Nível Superiorapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/14152/Gyordano%20Kelton%20Alves%20Luz.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em DireitoPUC-SPBRFaculdade de DireitoNorma jurídicaNorma jurídica tributáriaNorma tributária imunizanteLegal standardStandard legal taxTax rule immunizingCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOTeoria da norma tributária imunizanteinfo: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_SPTEXTGyordano Kelton Alves Luz.pdf.txtGyordano Kelton Alves Luz.pdf.txtExtracted texttext/plain353940https://repositorio.pucsp.br/xmlui/bitstream/handle/5358/3/Gyordano%20Kelton%20Alves%20Luz.pdf.txt99a9cb1424fe3ab947d8f227ed800f35MD53ORIGINALGyordano Kelton Alves Luz.pdfapplication/pdf2770635https://repositorio.pucsp.br/xmlui/bitstream/handle/5358/1/Gyordano%20Kelton%20Alves%20Luz.pdf364399c2c03224e55881b94a1609c488MD51THUMBNAILGyordano Kelton Alves Luz.pdf.jpgGyordano Kelton Alves Luz.pdf.jpgGenerated Thumbnailimage/jpeg1943https://repositorio.pucsp.br/xmlui/bitstream/handle/5358/2/Gyordano%20Kelton%20Alves%20Luz.pdf.jpgcc73c4c239a4c332d642ba1e7c7a9fb2MD52handle/53582022-08-22 21:12:25.901oai:repositorio.pucsp.br:handle/5358Biblioteca Digital de Teses e Dissertaçõeshttps://sapientia.pucsp.br/https://sapientia.pucsp.br/oai/requestbngkatende@pucsp.br||rapassi@pucsp.bropendoar:2022-08-23T00:12:25Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)false
dc.title.por.fl_str_mv Teoria da norma tributária imunizante
title Teoria da norma tributária imunizante
spellingShingle Teoria da norma tributária imunizante
Luz, Gyordano Kelton Alves
Norma jurídica
Norma jurídica tributária
Norma tributária imunizante
Legal standard
Standard legal tax
Tax rule immunizing
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
title_short Teoria da norma tributária imunizante
title_full Teoria da norma tributária imunizante
title_fullStr Teoria da norma tributária imunizante
title_full_unstemmed Teoria da norma tributária imunizante
title_sort Teoria da norma tributária imunizante
author Luz, Gyordano Kelton Alves
author_facet Luz, Gyordano Kelton Alves
author_role author
dc.contributor.advisor1.fl_str_mv Tomé, Fabiana Del Padre
dc.contributor.advisor1Lattes.fl_str_mv http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4794182J9
dc.contributor.authorLattes.fl_str_mv http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4272423T4
dc.contributor.author.fl_str_mv Luz, Gyordano Kelton Alves
contributor_str_mv Tomé, Fabiana Del Padre
dc.subject.por.fl_str_mv Norma jurídica
Norma jurídica tributária
Norma tributária imunizante
topic Norma jurídica
Norma jurídica tributária
Norma tributária imunizante
Legal standard
Standard legal tax
Tax rule immunizing
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
dc.subject.eng.fl_str_mv Legal standard
Standard legal tax
Tax rule immunizing
dc.subject.cnpq.fl_str_mv CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
description The purpose of this study is to analyze the tax rule immunizing with the scope to reach the MIRIM - Irreducible Minimum Immunity. It is also studying RMIT - Rule-tax Impact Matrix creating Paulo de Barros Carvalho from two perspectives: static and dynamic. The work is innovative, because they are applied the lessons of Quantum Physics and the Theory of Relativity to reach MIRIM. Static perspective (application of Quantum Physics): We started a study stating that there are two types of rules: the legal and not legal. Specifically legal norms have a complex process of interpretation and application which is summarized in two "pathways generators": the meaning and normative. After hours of discussions we realized that the atom and the rule of law have a tax structure. Atoms are composed of quarks (Up, Down, Strange, Charmed, Bottom and Top) and legal tax provision consists of the criteria of RMIT (material, spatial, temporal, quantitative and staff). Deepening the comparison comes on the atomic elements (electrons, protons and neutrons) and the modal deontic normative (prohibited, obligatory and permitted). The combination of all atomic elements give rise to a final positive or negative charge. In the case of deontic modals which will be positive or negative is the approach to treatment of the subjects of tax relationship. Dynamic approach (application of the Theory of Relativity): In that instant is studied the influence of space and time. The space / time is described in the protasis normative, more specifically in the criterion space and time criterion. Applying the precepts of the theory of relativity, it was concluded the necessity of joining these two criteria, because a tenet of relativity is that time and space do not separate, thus creating a feature called quantum / relative. Therefore, we propose a "new" as well as RMIT complies with the precepts of the theory of relativity is thus more balanced, with two criteria in history (material and quantum / relative) and the consequent two criteria (quantitative and personal ). Leaving the following legal premise: if every legal tax rule, being a man of building (object of the cultural world) has a structure, so the tax rule immunizing also have to have a structure. That is the premise that underpins the work. The tax rule is divided into: a standard of conduct and standard structure. In the first applies to RMIT and in the second applies the MIRIM. The MIRIM is in line with the teachings of quantum physics, because there are two criteria in the protasis normative (legal and quantum well / relative) and two criteria in apodosei normative (subjective rights and legal duty). The MIRIM complies with the precepts of the Theory of Relativity, as space and time form a single normative criterion contained in the protasis. Finally, not only staying in theory will apply the standards in some MIRIM tax immunity
publishDate 2010
dc.date.available.fl_str_mv 2010-10-22
dc.date.issued.fl_str_mv 2010-10-05
dc.date.accessioned.fl_str_mv 2016-04-26T20:19:27Z
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dc.identifier.citation.fl_str_mv Luz, Gyordano Kelton Alves. Teoria da norma tributária imunizante. 2010. 154 f. Dissertação (Mestrado em Direito) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2010.
dc.identifier.uri.fl_str_mv https://tede2.pucsp.br/handle/handle/5358
identifier_str_mv Luz, Gyordano Kelton Alves. Teoria da norma tributária imunizante. 2010. 154 f. Dissertação (Mestrado em Direito) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2010.
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