As decis??es do Conselho Administrativo de Recursos Fiscais desfavor??veis ao Fisco e o acesso ao Judici??rio

Detalhes bibliográficos
Autor(a) principal: Santos, Marcos Paulo de Ara??jo
Data de Publicação: 2015
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/2006
Resumo: This study aims to make an analysis of whether or not the tax authorities to resort to the Judiciary way when, still in the harvest of the Board of Tax Appeals (CARF), obtains unfavorable decisions. Therefore, without any pretension of exhausting the topic , given its controversy nationwide and with few judged accordingly and dichotomous doctrinal understandings , especially discussing possible breach of the principle of inafastability of stamped jurisdiction in item XXXV of Article 5 of the Constitution 1988 Federal.
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spelling Falc??o, Maurin Almeidahttp://lattes.cnpq.br/0316639131623918http://lattes.cnpq.br/3912236709401054Santos, Marcos Paulo de Ara??jo2017-01-10T13:02:31Z2015-12-02SANTOS, Marcos Paulo de Ara??jo. As decis??es do Conselho Administrativo de Recursos Fiscais desfavor??veis ao Fisco e o acesso ao Judici??rio. 2015. 94f. Disserta????o( Programa Strictu Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2015https://bdtd.ucb.br:8443/jspui/handle/tede/2006This study aims to make an analysis of whether or not the tax authorities to resort to the Judiciary way when, still in the harvest of the Board of Tax Appeals (CARF), obtains unfavorable decisions. Therefore, without any pretension of exhausting the topic , given its controversy nationwide and with few judged accordingly and dichotomous doctrinal understandings , especially discussing possible breach of the principle of inafastability of stamped jurisdiction in item XXXV of Article 5 of the Constitution 1988 Federal.O presente estudo tem por objetivo fazer uma an??lise sobre a possibilidade ou n??o do Fisco recorrer as vias do Poder Judici??rio quando, ainda na seara do Conselho Administrativo de Recursos Fiscais (CARF), obtiver decis??es desfavor??veis. Assim sendo, sem qualquer pretens??o de esgotar o tema, face sua controv??rsia em ??mbito nacional e ainda com poucos julgados nesse sentido, bem como entendimentos doutrin??rios dicot??micos, sobretudo discutindo eventual viola????o do princ??pio da inafastabilidade da jurisdi????o estampado no inciso XXXV do artigo 5?? da Constitui????o Federal de 1988.Submitted by Kelson Anthony de Menezes (kelson@ucb.br) on 2017-01-10T13:02:31Z No. of bitstreams: 1 MarcosPaulodeAraujoSantosDissertacao2015.pdf: 572216 bytes, checksum: 6d07d0d546a5b15d6438e1e758808132 (MD5)Made available in DSpace on 2017-01-10T13:02:31Z (GMT). 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dc.title.por.fl_str_mv As decis??es do Conselho Administrativo de Recursos Fiscais desfavor??veis ao Fisco e o acesso ao Judici??rio
title As decis??es do Conselho Administrativo de Recursos Fiscais desfavor??veis ao Fisco e o acesso ao Judici??rio
spellingShingle As decis??es do Conselho Administrativo de Recursos Fiscais desfavor??veis ao Fisco e o acesso ao Judici??rio
Santos, Marcos Paulo de Ara??jo
Direito
Constitui????o Federal
Conselho Administrativo de Recursos Fiscais
Decis??es Desfavor??veis
Recurso ao Judici??rio
Constitui????o Federal (1988)
Conselho Administrativo de Recursos Fiscais
Decis??es Desfavor??veis
Recurso ao Judici??rio
Federal Constitution
The Board of Tax Appeals
Decisions Unfavorable
Appeal to the judiciary
CIENCIAS SOCIAIS APLICADAS::DIREITO
title_short As decis??es do Conselho Administrativo de Recursos Fiscais desfavor??veis ao Fisco e o acesso ao Judici??rio
title_full As decis??es do Conselho Administrativo de Recursos Fiscais desfavor??veis ao Fisco e o acesso ao Judici??rio
title_fullStr As decis??es do Conselho Administrativo de Recursos Fiscais desfavor??veis ao Fisco e o acesso ao Judici??rio
title_full_unstemmed As decis??es do Conselho Administrativo de Recursos Fiscais desfavor??veis ao Fisco e o acesso ao Judici??rio
title_sort As decis??es do Conselho Administrativo de Recursos Fiscais desfavor??veis ao Fisco e o acesso ao Judici??rio
author Santos, Marcos Paulo de Ara??jo
author_facet Santos, Marcos Paulo de Ara??jo
author_role author
dc.contributor.advisor1.fl_str_mv Falc??o, Maurin Almeida
dc.contributor.advisor1Lattes.fl_str_mv http://lattes.cnpq.br/0316639131623918
dc.contributor.authorLattes.fl_str_mv http://lattes.cnpq.br/3912236709401054
dc.contributor.author.fl_str_mv Santos, Marcos Paulo de Ara??jo
contributor_str_mv Falc??o, Maurin Almeida
dc.subject.por.fl_str_mv Direito
Constitui????o Federal
Conselho Administrativo de Recursos Fiscais
Decis??es Desfavor??veis
Recurso ao Judici??rio
Constitui????o Federal (1988)
Conselho Administrativo de Recursos Fiscais
Decis??es Desfavor??veis
Recurso ao Judici??rio
topic Direito
Constitui????o Federal
Conselho Administrativo de Recursos Fiscais
Decis??es Desfavor??veis
Recurso ao Judici??rio
Constitui????o Federal (1988)
Conselho Administrativo de Recursos Fiscais
Decis??es Desfavor??veis
Recurso ao Judici??rio
Federal Constitution
The Board of Tax Appeals
Decisions Unfavorable
Appeal to the judiciary
CIENCIAS SOCIAIS APLICADAS::DIREITO
dc.subject.eng.fl_str_mv Federal Constitution
The Board of Tax Appeals
Decisions Unfavorable
Appeal to the judiciary
dc.subject.cnpq.fl_str_mv CIENCIAS SOCIAIS APLICADAS::DIREITO
dc.description.abstract.eng.fl_txt_mv This study aims to make an analysis of whether or not the tax authorities to resort to the Judiciary way when, still in the harvest of the Board of Tax Appeals (CARF), obtains unfavorable decisions. Therefore, without any pretension of exhausting the topic , given its controversy nationwide and with few judged accordingly and dichotomous doctrinal understandings , especially discussing possible breach of the principle of inafastability of stamped jurisdiction in item XXXV of Article 5 of the Constitution 1988 Federal.
dc.description.abstract.por.fl_txt_mv O presente estudo tem por objetivo fazer uma an??lise sobre a possibilidade ou n??o do Fisco recorrer as vias do Poder Judici??rio quando, ainda na seara do Conselho Administrativo de Recursos Fiscais (CARF), obtiver decis??es desfavor??veis. Assim sendo, sem qualquer pretens??o de esgotar o tema, face sua controv??rsia em ??mbito nacional e ainda com poucos julgados nesse sentido, bem como entendimentos doutrin??rios dicot??micos, sobretudo discutindo eventual viola????o do princ??pio da inafastabilidade da jurisdi????o estampado no inciso XXXV do artigo 5?? da Constitui????o Federal de 1988.
description This study aims to make an analysis of whether or not the tax authorities to resort to the Judiciary way when, still in the harvest of the Board of Tax Appeals (CARF), obtains unfavorable decisions. Therefore, without any pretension of exhausting the topic , given its controversy nationwide and with few judged accordingly and dichotomous doctrinal understandings , especially discussing possible breach of the principle of inafastability of stamped jurisdiction in item XXXV of Article 5 of the Constitution 1988 Federal.
publishDate 2015
dc.date.issued.fl_str_mv 2015-12-02
dc.date.accessioned.fl_str_mv 2017-01-10T13:02:31Z
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dc.identifier.citation.fl_str_mv SANTOS, Marcos Paulo de Ara??jo. As decis??es do Conselho Administrativo de Recursos Fiscais desfavor??veis ao Fisco e o acesso ao Judici??rio. 2015. 94f. Disserta????o( Programa Strictu Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2015
dc.identifier.uri.fl_str_mv https://bdtd.ucb.br:8443/jspui/handle/tede/2006
identifier_str_mv SANTOS, Marcos Paulo de Ara??jo. As decis??es do Conselho Administrativo de Recursos Fiscais desfavor??veis ao Fisco e o acesso ao Judici??rio. 2015. 94f. Disserta????o( Programa Strictu Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2015
url https://bdtd.ucb.br:8443/jspui/handle/tede/2006
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dc.publisher.department.fl_str_mv Escola de Humanidade e Direito
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