San????es pol??ticas em mat??ria tribut??ria
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da UCB |
Texto Completo: | https://bdtd.ucb.br:8443/jspui/handle/tede/2216 |
Resumo: | This dissertation discusses the topic political sanctions on tax matters. Performs a general approach on tax penalties, its features, functions and species. Analyzes the concepts and definitions of those restrictive measures that are recognized by the Supreme Court as illegitimate, highlighting how consolidated in patriotic courts through sumulares set out in paragraph 70, 323 and 547. It also makes an analysis of those restrictive sanctions law, because of their purpose, the Supreme Court recognizes as legitimate. Are then analyzed all the precedents that gave rise to the guiding overviews the recognition of tax political sanctions, bringing to discuss the case studies and their particularities that made firmasse that understanding. After analyzed the precedents and their motives, the rights and guarantees that are considered constitutional basis for the recognition of tax policy sanction is analyzed and therefore deserving the jurisdictional control of the judiciary as a guarantee of compliance with these precepts. Finally, it concludes with previous studies of the Supreme Court, which recognized legitimate and illegitimate tax penalties, enabling a comparison between the decisions. |
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Correia Neto, Celso de Barroshttp://lattes.cnpq.br/1024189106977588http://lattes.cnpq.br/3473522226732419Franco J??nior, Nilson Jos??2017-08-10T17:50:48Z2016-12-12FRANCO J??NIOR, Nilson Jos??. San????es pol??ticas em mat??ria tribut??ria. 2016. 140 f. Disserta????o (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2016.https://bdtd.ucb.br:8443/jspui/handle/tede/2216This dissertation discusses the topic political sanctions on tax matters. Performs a general approach on tax penalties, its features, functions and species. Analyzes the concepts and definitions of those restrictive measures that are recognized by the Supreme Court as illegitimate, highlighting how consolidated in patriotic courts through sumulares set out in paragraph 70, 323 and 547. It also makes an analysis of those restrictive sanctions law, because of their purpose, the Supreme Court recognizes as legitimate. Are then analyzed all the precedents that gave rise to the guiding overviews the recognition of tax political sanctions, bringing to discuss the case studies and their particularities that made firmasse that understanding. After analyzed the precedents and their motives, the rights and guarantees that are considered constitutional basis for the recognition of tax policy sanction is analyzed and therefore deserving the jurisdictional control of the judiciary as a guarantee of compliance with these precepts. Finally, it concludes with previous studies of the Supreme Court, which recognized legitimate and illegitimate tax penalties, enabling a comparison between the decisions.A presente disserta????o discorre sobre o tema san????es pol??ticas em mat??ria tribut??ria. Realiza uma abordagem geral sobre san????es tribut??rias, suas caracter??sticas, fun????es e esp??cies. Analisa os conceitos e defini????es daquelas medidas restritivas que s??o reconhecidas pelo Supremo Tribunal Federal como ileg??timas, destacando a forma como se consolidou nos tribunais p??trios por meio dos enunciados sumulares 70, 323 e 547. Tamb??m faz uma an??lise das san????es restritivas de direito que, em raz??o de sua finalidade, o Supremo Tribunal Federal reconhece como leg??timas. Em seguida, s??o analisados todos os precedentes que deram origem ??s s??mulas orientadoras do reconhecimento de san????es pol??ticas tribut??rias, trazendo ?? discuss??o os casos pr??ticos e suas particularidades, que fizeram com que se firmasse aquele entendimento. Depois de analisados os precedentes e seus motivos, ponderam-se os direitos e garantias fundamentais que s??o considerados como fundamento constitucional para o reconhecimento da san????o pol??tica tribut??ria, merecendo, por isso, o controle jurisdicional do Poder Judici??rio como forma de garantia da observ??ncia desses preceitos. Por fim, finaliza-se com estudos de precedentes do Supremo Tribunal Federal, que reconheceram san????es tribut??rias leg??timas e ileg??timas, possibilitando-se um comparativo entre as decis??es.Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-08-10T17:50:08Z No. of bitstreams: 1 NilsonJoseFrancoJuniorDissertacao2016.pdf: 1852613 bytes, checksum: d77ddb512ef4bc3b852fa835c25120de (MD5)Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-08-10T17:50:48Z (GMT) No. of bitstreams: 1 NilsonJoseFrancoJuniorDissertacao2016.pdf: 1852613 bytes, checksum: d77ddb512ef4bc3b852fa835c25120de (MD5)Made available in DSpace on 2017-08-10T17:50:48Z (GMT). No. of bitstreams: 1 NilsonJoseFrancoJuniorDissertacao2016.pdf: 1852613 bytes, checksum: d77ddb512ef4bc3b852fa835c25120de (MD5) Previous issue date: 2016-12-12application/pdfhttps://bdtd.ucb.br:8443/jspui/retrieve/4905/NilsonJoseFrancoJuniorDissertacao2016.pdf.jpgporUniversidade Cat??lica de Bras??liaPrograma Strictu Sensu em DireitoUCBBrasilEscola de Humanidade e DireitoDireito tribut??rioSan????es pol??ticas em mat??ria tribut??riaPrinc??pios constitucionaisDireitos fundamentaisS??mulasCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOSan????es pol??ticas em mat??ria tribut??riainfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UCBinstname:Universidade Católica de Brasília (UCB)instacron:UCBLICENSElicense.txtlicense.txttext/plain; charset=utf-82122https://200.214.135.178:8443/jspui/bitstream/tede/2216/1/license.txt302d2cd6169132532f8ce4ab3974cba3MD51ORIGINALNilsonJoseFrancoJuniorDissertacao2016.pdfNilsonJoseFrancoJuniorDissertacao2016.pdfapplication/pdf1852613https://200.214.135.178:8443/jspui/bitstream/tede/2216/2/NilsonJoseFrancoJuniorDissertacao2016.pdfd77ddb512ef4bc3b852fa835c25120deMD52TEXTNilsonJoseFrancoJuniorDissertacao2016.pdf.txtNilsonJoseFrancoJuniorDissertacao2016.pdf.txttext/plain341676https://200.214.135.178:8443/jspui/bitstream/tede/2216/3/NilsonJoseFrancoJuniorDissertacao2016.pdf.txt093e925426de175e3ecbb30a8cf7888eMD53THUMBNAILNilsonJoseFrancoJuniorDissertacao2016.pdf.jpgNilsonJoseFrancoJuniorDissertacao2016.pdf.jpgimage/jpeg4926https://200.214.135.178:8443/jspui/bitstream/tede/2216/4/NilsonJoseFrancoJuniorDissertacao2016.pdf.jpgc7d43f140be635a8e2e9411a993249a4MD54tede/22162019-09-19 09:21:08.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Biblioteca Digital de Teses e Dissertaçõeshttps://bdtd.ucb.br:8443/jspui/ |
dc.title.por.fl_str_mv |
San????es pol??ticas em mat??ria tribut??ria |
title |
San????es pol??ticas em mat??ria tribut??ria |
spellingShingle |
San????es pol??ticas em mat??ria tribut??ria Franco J??nior, Nilson Jos?? Direito tribut??rio San????es pol??ticas em mat??ria tribut??ria Princ??pios constitucionais Direitos fundamentais S??mulas CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
San????es pol??ticas em mat??ria tribut??ria |
title_full |
San????es pol??ticas em mat??ria tribut??ria |
title_fullStr |
San????es pol??ticas em mat??ria tribut??ria |
title_full_unstemmed |
San????es pol??ticas em mat??ria tribut??ria |
title_sort |
San????es pol??ticas em mat??ria tribut??ria |
author |
Franco J??nior, Nilson Jos?? |
author_facet |
Franco J??nior, Nilson Jos?? |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Correia Neto, Celso de Barros |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/1024189106977588 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/3473522226732419 |
dc.contributor.author.fl_str_mv |
Franco J??nior, Nilson Jos?? |
contributor_str_mv |
Correia Neto, Celso de Barros |
dc.subject.por.fl_str_mv |
Direito tribut??rio San????es pol??ticas em mat??ria tribut??ria Princ??pios constitucionais Direitos fundamentais S??mulas |
topic |
Direito tribut??rio San????es pol??ticas em mat??ria tribut??ria Princ??pios constitucionais Direitos fundamentais S??mulas CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.description.abstract.eng.fl_txt_mv |
This dissertation discusses the topic political sanctions on tax matters. Performs a general approach on tax penalties, its features, functions and species. Analyzes the concepts and definitions of those restrictive measures that are recognized by the Supreme Court as illegitimate, highlighting how consolidated in patriotic courts through sumulares set out in paragraph 70, 323 and 547. It also makes an analysis of those restrictive sanctions law, because of their purpose, the Supreme Court recognizes as legitimate. Are then analyzed all the precedents that gave rise to the guiding overviews the recognition of tax political sanctions, bringing to discuss the case studies and their particularities that made firmasse that understanding. After analyzed the precedents and their motives, the rights and guarantees that are considered constitutional basis for the recognition of tax policy sanction is analyzed and therefore deserving the jurisdictional control of the judiciary as a guarantee of compliance with these precepts. Finally, it concludes with previous studies of the Supreme Court, which recognized legitimate and illegitimate tax penalties, enabling a comparison between the decisions. |
dc.description.abstract.por.fl_txt_mv |
A presente disserta????o discorre sobre o tema san????es pol??ticas em mat??ria tribut??ria. Realiza uma abordagem geral sobre san????es tribut??rias, suas caracter??sticas, fun????es e esp??cies. Analisa os conceitos e defini????es daquelas medidas restritivas que s??o reconhecidas pelo Supremo Tribunal Federal como ileg??timas, destacando a forma como se consolidou nos tribunais p??trios por meio dos enunciados sumulares 70, 323 e 547. Tamb??m faz uma an??lise das san????es restritivas de direito que, em raz??o de sua finalidade, o Supremo Tribunal Federal reconhece como leg??timas. Em seguida, s??o analisados todos os precedentes que deram origem ??s s??mulas orientadoras do reconhecimento de san????es pol??ticas tribut??rias, trazendo ?? discuss??o os casos pr??ticos e suas particularidades, que fizeram com que se firmasse aquele entendimento. Depois de analisados os precedentes e seus motivos, ponderam-se os direitos e garantias fundamentais que s??o considerados como fundamento constitucional para o reconhecimento da san????o pol??tica tribut??ria, merecendo, por isso, o controle jurisdicional do Poder Judici??rio como forma de garantia da observ??ncia desses preceitos. Por fim, finaliza-se com estudos de precedentes do Supremo Tribunal Federal, que reconheceram san????es tribut??rias leg??timas e ileg??timas, possibilitando-se um comparativo entre as decis??es. |
description |
This dissertation discusses the topic political sanctions on tax matters. Performs a general approach on tax penalties, its features, functions and species. Analyzes the concepts and definitions of those restrictive measures that are recognized by the Supreme Court as illegitimate, highlighting how consolidated in patriotic courts through sumulares set out in paragraph 70, 323 and 547. It also makes an analysis of those restrictive sanctions law, because of their purpose, the Supreme Court recognizes as legitimate. Are then analyzed all the precedents that gave rise to the guiding overviews the recognition of tax political sanctions, bringing to discuss the case studies and their particularities that made firmasse that understanding. After analyzed the precedents and their motives, the rights and guarantees that are considered constitutional basis for the recognition of tax policy sanction is analyzed and therefore deserving the jurisdictional control of the judiciary as a guarantee of compliance with these precepts. Finally, it concludes with previous studies of the Supreme Court, which recognized legitimate and illegitimate tax penalties, enabling a comparison between the decisions. |
publishDate |
2016 |
dc.date.issued.fl_str_mv |
2016-12-12 |
dc.date.accessioned.fl_str_mv |
2017-08-10T17:50:48Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
status_str |
publishedVersion |
format |
masterThesis |
dc.identifier.citation.fl_str_mv |
FRANCO J??NIOR, Nilson Jos??. San????es pol??ticas em mat??ria tribut??ria. 2016. 140 f. Disserta????o (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2016. |
dc.identifier.uri.fl_str_mv |
https://bdtd.ucb.br:8443/jspui/handle/tede/2216 |
identifier_str_mv |
FRANCO J??NIOR, Nilson Jos??. San????es pol??ticas em mat??ria tribut??ria. 2016. 140 f. Disserta????o (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2016. |
url |
https://bdtd.ucb.br:8443/jspui/handle/tede/2216 |
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por |
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por |
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openAccess |
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Universidade Cat??lica de Bras??lia |
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Programa Strictu Sensu em Direito |
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UCB |
dc.publisher.country.fl_str_mv |
Brasil |
dc.publisher.department.fl_str_mv |
Escola de Humanidade e Direito |
publisher.none.fl_str_mv |
Universidade Cat??lica de Bras??lia |
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