Substituição tributária progressiva do icms
Autor(a) principal: | |
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Data de Publicação: | 2011 |
Idioma: | por |
Título da fonte: | Repositório Institucional da UCB |
Texto Completo: | https://repositorio.ucb.br:9443/jspui/handle/10869/2165 |
Resumo: | Direito |
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Sabino, Fernando Emílio Ferrari2013-10-31T13:08:01Z2016-10-10T03:38:33Z2017-01-25T18:36:00Z2013-10-31T13:08:01Z2016-10-10T03:38:33Z2017-01-25T18:36:00Z2011-11-03SABINO, Fernando Emílio Ferrari. Substituição tributária progressiva do ICMS. 2011. 62 f. Monografia (Graduação) - Universidade Católica de Brasília, Brasília, 2011.https://repositorio.ucb.br:9443/jspui/handle/10869/2165DireitoTrata o presente trabalho do tema da substituição tributária do ICMS. Para tanto, fez-se uma fundamentação teórica sobre a sua história de constitucionalização no direito tributário, o princípio constitucional da legalidade com a substituição tributária, responsabilidade tributária, substituição tributária e seus elementos, quais sejam, fato gerador, base de cálculo e alíquota. Ficando clara a sistemática da substituição tributária progressiva ocorrida no ICMS, sendo examinadas as jurisprudências dos tribunais superiores relacionados ao tema, buscando tirar conclusões quanto a sua legalidade.This paper treats the theme of the ICMS tax substitution. To this end, it was a theoretical foundation on the history of constitutionalisation in tax law, the constitutional principle of legality with the replacement tax, tax liability, tax substitution and its elements, namely, a triggering event, the tax base and rate. Staying clear of the systematic substitution occurred in progressive tax ICMS, which examined the jurisprudence of the superior courts related to the subject, seeking to draw conclusions as to its legality.Submitted by Juliana Pereira (juliana.pereira@ucb.br) on 2013-10-30T14:49:24Z No. of bitstreams: 2 license_rdf: 20618 bytes, checksum: b67ac4fa37d756ac08366dbc4e32ada7 (MD5) Fernando Emilio Ferrari Sabino.pdf: 1170943 bytes, checksum: a2e1a17e8220d210501f24b6ad2d0d18 (MD5)Approved for entry into archive by Kelson Anthony de Menezes(kelson@ucb.br) on 2013-10-31T13:08:01Z (GMT) No. of bitstreams: 2 license_rdf: 20618 bytes, checksum: b67ac4fa37d756ac08366dbc4e32ada7 (MD5) Fernando Emilio Ferrari Sabino.pdf: 1170943 bytes, checksum: a2e1a17e8220d210501f24b6ad2d0d18 (MD5)Made available in DSpace on 2013-10-31T13:08:01Z (GMT). No. of bitstreams: 2 license_rdf: 20618 bytes, checksum: b67ac4fa37d756ac08366dbc4e32ada7 (MD5) Fernando Emilio Ferrari Sabino.pdf: 1170943 bytes, checksum: a2e1a17e8220d210501f24b6ad2d0d18 (MD5) Previous issue date: 2011-11-03Made available in DSpace on 2016-10-10T03:38:33Z (GMT). No. of bitstreams: 5 Fernando Emilio Ferrari Sabino.pdf: 1170943 bytes, checksum: a2e1a17e8220d210501f24b6ad2d0d18 (MD5) license_url: 46 bytes, checksum: 0d2fb706760bf56ddf1358a832652ccf (MD5) license_text: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) license_rdf: 20618 bytes, checksum: b67ac4fa37d756ac08366dbc4e32ada7 (MD5) license.txt: 1876 bytes, checksum: 15d8b3845c3fb477e8d52e515cf366db (MD5) Previous issue date: 2011-11-03Made available in DSpace on 2017-01-25T18:36:00Z (GMT). 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dc.title.pt_BR.fl_str_mv |
Substituição tributária progressiva do icms |
title |
Substituição tributária progressiva do icms |
spellingShingle |
Substituição tributária progressiva do icms Sabino, Fernando Emílio Ferrari Substituição ICMS Responsabilidade tributária Fato gerador Base de cálculo Alíquota Progressiva Jurisprudências Direito Replacement GST Tax liability Fact generator Rate Progressive Jurisprudence |
title_short |
Substituição tributária progressiva do icms |
title_full |
Substituição tributária progressiva do icms |
title_fullStr |
Substituição tributária progressiva do icms |
title_full_unstemmed |
Substituição tributária progressiva do icms |
title_sort |
Substituição tributária progressiva do icms |
author |
Sabino, Fernando Emílio Ferrari |
author_facet |
Sabino, Fernando Emílio Ferrari |
author_role |
author |
dc.contributor.author.fl_str_mv |
Sabino, Fernando Emílio Ferrari |
dc.subject.por.fl_str_mv |
Substituição ICMS Responsabilidade tributária Fato gerador Base de cálculo Alíquota Progressiva Jurisprudências Direito Replacement GST Tax liability Fact generator Rate Progressive Jurisprudence |
topic |
Substituição ICMS Responsabilidade tributária Fato gerador Base de cálculo Alíquota Progressiva Jurisprudências Direito Replacement GST Tax liability Fact generator Rate Progressive Jurisprudence |
dc.description.pt_BR.fl_txt_mv |
Direito |
dc.description.abstract.por.fl_txt_mv |
Trata o presente trabalho do tema da substituição tributária do ICMS. Para tanto, fez-se uma fundamentação teórica sobre a sua história de constitucionalização no direito tributário, o princípio constitucional da legalidade com a substituição tributária, responsabilidade tributária, substituição tributária e seus elementos, quais sejam, fato gerador, base de cálculo e alíquota. Ficando clara a sistemática da substituição tributária progressiva ocorrida no ICMS, sendo examinadas as jurisprudências dos tribunais superiores relacionados ao tema, buscando tirar conclusões quanto a sua legalidade. This paper treats the theme of the ICMS tax substitution. To this end, it was a theoretical foundation on the history of constitutionalisation in tax law, the constitutional principle of legality with the replacement tax, tax liability, tax substitution and its elements, namely, a triggering event, the tax base and rate. Staying clear of the systematic substitution occurred in progressive tax ICMS, which examined the jurisprudence of the superior courts related to the subject, seeking to draw conclusions as to its legality. |
description |
Direito |
publishDate |
2011 |
dc.date.issued.fl_str_mv |
2011-11-03 |
dc.date.accessioned.fl_str_mv |
2013-10-31T13:08:01Z 2016-10-10T03:38:33Z 2017-01-25T18:36:00Z |
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2013-10-31T13:08:01Z 2016-10-10T03:38:33Z 2017-01-25T18:36:00Z |
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info:eu-repo/semantics/publishedVersion |
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info:eu-repo/semantics/bachelorThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
SABINO, Fernando Emílio Ferrari. Substituição tributária progressiva do ICMS. 2011. 62 f. Monografia (Graduação) - Universidade Católica de Brasília, Brasília, 2011. |
dc.identifier.uri.fl_str_mv |
https://repositorio.ucb.br:9443/jspui/handle/10869/2165 |
identifier_str_mv |
SABINO, Fernando Emílio Ferrari. Substituição tributária progressiva do ICMS. 2011. 62 f. Monografia (Graduação) - Universidade Católica de Brasília, Brasília, 2011. |
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https://repositorio.ucb.br:9443/jspui/handle/10869/2165 |
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