Os aspectos controversos do refis

Detalhes bibliográficos
Autor(a) principal: Souza, Sérgio Joaquim de
Data de Publicação: 2008
Idioma: por
Título da fonte: Repositório Institucional da UCB
Texto Completo: https://repositorio.ucb.br:9443/jspui/handle/10869/4248
Resumo: Direito
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spelling Souza, Sérgio Joaquim de2014-06-25T20:20:13Z2016-10-10T03:35:23Z2017-01-25T18:50:16Z2014-06-25T20:20:13Z2016-10-10T03:35:23Z2017-01-25T18:50:16Z2008-05-09SOUZA, Sérgio Joaquim de. Os aspectos controversos do REFIS. 2008. 66 f. Monografia (Graduação) - Universidade Católica de Brasília, Brasília, 2008.https://repositorio.ucb.br:9443/jspui/handle/10869/4248DireitoO presente trabalho busca fazer uma abordagem sistemática do Programa de Recuperação Fiscal – REFIS e mostrar as principais diferenças entre as leis que instituíram a mesma forma de parcelamento de débitos fiscais dos contribuintes que se encontram na condição de inadimplentes com o fisco. Foram desenvolvidos três capítulos de forma a apartar, metodologicamente, as questões relacionadas no âmbito do Direito Tributário, para então promover a relação das leis instituidoras do programa ao tema escolhido. No primeiro capitulo é explicado o início e o fim do crédito tributário e suas principais modalidades. O segundo capitulo é dedicado a explicar os pontos nodais do REFIS, tratando de conceitos e sobre questões da efetividade dos dispositivos das leis do programa. Ao final do trabalho são ofertadas algumas conclusões de maior relevo, decorrentes das premissas fixadas no curso desse estudo e dos argumentos desenvolvidos.This paper seeks to make a systematic approach of the Programme of Recovery Tax - REFIS and show the main differences between the laws establishing the same kind of fragmentation of debits tax from taxpayers who are in the condition of inadimplentes with the tax authorities. Three chapters have been developed in order to separate, methodologically; the issues under the Tax Law, then to promote respect the laws of the programme establisher the chosen topic. The first chapter is explained the beginning and end of the tax credit and main vicitudes. The second chapter is dedicated to explain the nodal points of REFIS, dealing with concepts and issues about the effectiveness of the provisions of the laws of the programme. At the end of the work are bid some conclusions of greater importance, under the assumptions set out in the course of this study and arguments developed.Submitted by Clismo Silva (clismo.silva@ucb.br) on 2014-06-06T21:08:57Z No. of bitstreams: 2 license_rdf: 20168 bytes, checksum: 288037d582f66c131a3b54761360a7bc (MD5) S rgio é Joaquim de Souza.pdf: 499508 bytes, checksum: 019088528a27e334f0a4c842581fc339 (MD5)Approved for entry into archive by Kelson Anthony de Menezes(kelson@ucb.br) on 2014-06-25T20:20:13Z (GMT) No. of bitstreams: 2 license_rdf: 20168 bytes, checksum: 288037d582f66c131a3b54761360a7bc (MD5) S rgio é Joaquim de Souza.pdf: 499508 bytes, checksum: 019088528a27e334f0a4c842581fc339 (MD5)Made available in DSpace on 2014-06-25T20:20:13Z (GMT). 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No. of bitstreams: 5 Sérgio Joaquim de Souza: 499508 bytes, checksum: 019088528a27e334f0a4c842581fc339 (MD5) license_url: 46 bytes, checksum: 0d2fb706760bf56ddf1358a832652ccf (MD5) license_text: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) license_rdf: 20168 bytes, checksum: 288037d582f66c131a3b54761360a7bc (MD5) license.txt: 1825 bytes, checksum: af1f5c54585e21e389c880a5a570b7e9 (MD5) Previous issue date: 2008-05-09TextoDireitoREFISAspectos controversosInconstitucionalidadeOs aspectos controversos do refisinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesisUniversidade Católica de Brasília, Brasilinfo:eu-repo/semantics/openAccessporreponame:Repositório Institucional da UCBinstname:Universidade Católica de Brasília (UCB)instacron:UCBORIGINALSérgio Joaquim de SouzaMonografiaapplication/octet-stream499508https://200.214.135.178:9443/jspui/bitstream/10869/4248/1/S%c3%a9rgio%20Joaquim%20de%20Souza019088528a27e334f0a4c842581fc339MD51CC-LICENSElicense_urlapplication/octet-stream46https://200.214.135.178:9443/jspui/bitstream/10869/4248/2/license_url0d2fb706760bf56ddf1358a832652ccfMD52license_textapplication/octet-stream0https://200.214.135.178:9443/jspui/bitstream/10869/4248/3/license_textd41d8cd98f00b204e9800998ecf8427eMD53license_rdfapplication/octet-stream20168https://200.214.135.178:9443/jspui/bitstream/10869/4248/4/license_rdf288037d582f66c131a3b54761360a7bcMD54LICENSElicense.txttext/plain1825https://200.214.135.178:9443/jspui/bitstream/10869/4248/5/license.txtaf1f5c54585e21e389c880a5a570b7e9MD5510869/42482017-01-25 16:50:16.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Repositório de Publicaçõeshttps://repositorio.ucb.br:9443/jspui/
dc.title.pt_BR.fl_str_mv Os aspectos controversos do refis
title Os aspectos controversos do refis
spellingShingle Os aspectos controversos do refis
Souza, Sérgio Joaquim de
Direito
REFIS
Aspectos controversos
Inconstitucionalidade
title_short Os aspectos controversos do refis
title_full Os aspectos controversos do refis
title_fullStr Os aspectos controversos do refis
title_full_unstemmed Os aspectos controversos do refis
title_sort Os aspectos controversos do refis
author Souza, Sérgio Joaquim de
author_facet Souza, Sérgio Joaquim de
author_role author
dc.contributor.author.fl_str_mv Souza, Sérgio Joaquim de
dc.subject.por.fl_str_mv Direito
REFIS
Aspectos controversos
Inconstitucionalidade
topic Direito
REFIS
Aspectos controversos
Inconstitucionalidade
dc.description.pt_BR.fl_txt_mv Direito
dc.description.abstract.por.fl_txt_mv O presente trabalho busca fazer uma abordagem sistemática do Programa de Recuperação Fiscal – REFIS e mostrar as principais diferenças entre as leis que instituíram a mesma forma de parcelamento de débitos fiscais dos contribuintes que se encontram na condição de inadimplentes com o fisco. Foram desenvolvidos três capítulos de forma a apartar, metodologicamente, as questões relacionadas no âmbito do Direito Tributário, para então promover a relação das leis instituidoras do programa ao tema escolhido. No primeiro capitulo é explicado o início e o fim do crédito tributário e suas principais modalidades. O segundo capitulo é dedicado a explicar os pontos nodais do REFIS, tratando de conceitos e sobre questões da efetividade dos dispositivos das leis do programa. Ao final do trabalho são ofertadas algumas conclusões de maior relevo, decorrentes das premissas fixadas no curso desse estudo e dos argumentos desenvolvidos.
This paper seeks to make a systematic approach of the Programme of Recovery Tax - REFIS and show the main differences between the laws establishing the same kind of fragmentation of debits tax from taxpayers who are in the condition of inadimplentes with the tax authorities. Three chapters have been developed in order to separate, methodologically; the issues under the Tax Law, then to promote respect the laws of the programme establisher the chosen topic. The first chapter is explained the beginning and end of the tax credit and main vicitudes. The second chapter is dedicated to explain the nodal points of REFIS, dealing with concepts and issues about the effectiveness of the provisions of the laws of the programme. At the end of the work are bid some conclusions of greater importance, under the assumptions set out in the course of this study and arguments developed.
description Direito
publishDate 2008
dc.date.issued.fl_str_mv 2008-05-09
dc.date.accessioned.fl_str_mv 2014-06-25T20:20:13Z
2016-10-10T03:35:23Z
2017-01-25T18:50:16Z
dc.date.available.fl_str_mv 2014-06-25T20:20:13Z
2016-10-10T03:35:23Z
2017-01-25T18:50:16Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/bachelorThesis
status_str publishedVersion
dc.identifier.citation.fl_str_mv SOUZA, Sérgio Joaquim de. Os aspectos controversos do REFIS. 2008. 66 f. Monografia (Graduação) - Universidade Católica de Brasília, Brasília, 2008.
dc.identifier.uri.fl_str_mv https://repositorio.ucb.br:9443/jspui/handle/10869/4248
identifier_str_mv SOUZA, Sérgio Joaquim de. Os aspectos controversos do REFIS. 2008. 66 f. Monografia (Graduação) - Universidade Católica de Brasília, Brasília, 2008.
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