As decis??es do Conselho Administrativo de Recursos Fiscais desfavor??veis ao Fisco e o acesso ao Judici??rio
Autor(a) principal: | |
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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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Biblioteca Digital de Teses e Dissertações da UCB |
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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). No. of bitstreams: 1 MarcosPaulodeAraujoSantosDissertacao2015.pdf: 572216 bytes, checksum: 6d07d0d546a5b15d6438e1e758808132 (MD5) Previous issue date: 2015-12-02application/pdfhttps://bdtd.ucb.br:8443/jspui/retrieve/4106/MarcosPaulodeAraujoSantosDissertacao2015.pdf.jpgporUniversidade Cat??lica de Bras??liaPrograma Strictu Sensu em DireitoUCBBrasilEscola de Humanidade e DireitoDireitoConstitui????o FederalConselho Administrativo de Recursos FiscaisDecis??es Desfavor??veisRecurso ao Judici??rioConstitui????o Federal (1988)Conselho Administrativo de Recursos FiscaisDecis??es Desfavor??veisRecurso ao Judici??rioFederal ConstitutionThe Board of Tax AppealsDecisions UnfavorableAppeal to the judiciaryCIENCIAS SOCIAIS APLICADAS::DIREITOAs decis??es do Conselho Administrativo de Recursos Fiscais desfavor??veis ao Fisco e o acesso ao Judici??rioinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesis-627295980608920470500500600-5048769973342439541-7277407233034425144info:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UCBinstname:Universidade Católica de Brasília (UCB)instacron:UCBLICENSElicense.txtlicense.txttext/plain; charset=utf-82089https://200.214.135.178:8443/jspui/bitstream/tede/2006/1/license.txt7b5ba3d2445355f386edab96125d42b7MD51ORIGINALMarcosPaulodeAraujoSantosDissertacao2015.pdfMarcosPaulodeAraujoSantosDissertacao2015.pdfapplication/pdf572216https://200.214.135.178:8443/jspui/bitstream/tede/2006/2/MarcosPaulodeAraujoSantosDissertacao2015.pdf6d07d0d546a5b15d6438e1e758808132MD52THUMBNAILMarcosPaulodeAraujoSantosDissertacao2015.pdf.jpgMarcosPaulodeAraujoSantosDissertacao2015.pdf.jpgimage/jpeg5484https://200.214.135.178:8443/jspui/bitstream/tede/2006/3/MarcosPaulodeAraujoSantosDissertacao2015.pdf.jpgc9a270efbf2e7e9899260b1740ae0a4cMD53tede/20062017-01-11 01:03:02.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Biblioteca Digital de Teses e Dissertaçõeshttps://bdtd.ucb.br:8443/jspui/ |
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 |
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 |
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masterThesis |
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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por |
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por |
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Universidade Cat??lica de Bras??lia |
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UCB |
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Brasil |
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Escola de Humanidade e Direito |
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Universidade Cat??lica de Bras??lia |
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