Definition of "income and revenues of any kind" for purposes of taxation

Detalhes bibliográficos
Autor(a) principal: Alvares Lopes Filho, Luiz Antonio
Data de Publicação: 2009
Outros Autores: Langoni Quintiliano, Felipe, Wolff, Gustavo
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista do Direito Público
Texto Completo: https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/10732
Resumo: The income tax, the exaction as a legal base housed by the Constitution, before that, had forecast guided mainly in the tax code, which was approved by the Constitution in force. Hence, questions arise about the possibility of building the concept of income and earnings of any nature from the constitutional legislation, and thus give the ordinary legislator the power to define the core of the materiality of tax income and earnings of any nature
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spelling Definition of "income and revenues of any kind" for purposes of taxationDefinição de “renda e proventos de qualquer natureza” para fins de tributaçãoPersonal Income TaxIncome and Earnings of any kind.Imposto de Renda Pessoa FísicaRenda e Proventos de qualquer natureza.The income tax, the exaction as a legal base housed by the Constitution, before that, had forecast guided mainly in the tax code, which was approved by the Constitution in force. Hence, questions arise about the possibility of building the concept of income and earnings of any nature from the constitutional legislation, and thus give the ordinary legislator the power to define the core of the materiality of tax income and earnings of any natureO imposto de renda, forma de exação com base legal albergada pela ConstituiçãoFederal, antes dessa, tinha previsão pautada principalmente no Código Tributário Nacional, que fora recepcionado pela Carta Magna vigente. Daí, surgem indagações acerca da possibilidade de erigir-se o conceito de renda e proventos de qualquer natureza a partir da legislação infraconstitucional e, consequentemente, atribuir ao legislador ordinário o poder de definir o cerne da materialidade do imposto sobre renda e proventos de qualquer natureza.Universidade Estadual de Londrina2009-07-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/1073210.5433/1980-511X.2009v4n1p81Revista do Direito Público; v. 4 n. 1 (2009); 81 - 901980-511Xreponame:Revista do Direito Públicoinstname:Universidade Estadual de Londrina (UEL)instacron:UELporhttps://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/10732/9438Alvares Lopes Filho, Luiz AntonioLangoni Quintiliano, FelipeWolff, Gustavoinfo:eu-repo/semantics/openAccess2017-03-16T16:44:24Zoai:ojs.pkp.sfu.ca:article/10732Revistahttps://www.uel.br/revistas/uel/index.php/direitopubPUBhttps://www.uel.br/revistas/uel/index.php/direitopub/oai||rdpubuel@uel.br1980-511X1980-511Xopendoar:2017-03-16T16:44:24Revista do Direito Público - Universidade Estadual de Londrina (UEL)false
dc.title.none.fl_str_mv Definition of "income and revenues of any kind" for purposes of taxation
Definição de “renda e proventos de qualquer natureza” para fins de tributação
title Definition of "income and revenues of any kind" for purposes of taxation
spellingShingle Definition of "income and revenues of any kind" for purposes of taxation
Alvares Lopes Filho, Luiz Antonio
Personal Income Tax
Income and Earnings of any kind.
Imposto de Renda Pessoa Física
Renda e Proventos de qualquer natureza.
title_short Definition of "income and revenues of any kind" for purposes of taxation
title_full Definition of "income and revenues of any kind" for purposes of taxation
title_fullStr Definition of "income and revenues of any kind" for purposes of taxation
title_full_unstemmed Definition of "income and revenues of any kind" for purposes of taxation
title_sort Definition of "income and revenues of any kind" for purposes of taxation
author Alvares Lopes Filho, Luiz Antonio
author_facet Alvares Lopes Filho, Luiz Antonio
Langoni Quintiliano, Felipe
Wolff, Gustavo
author_role author
author2 Langoni Quintiliano, Felipe
Wolff, Gustavo
author2_role author
author
dc.contributor.author.fl_str_mv Alvares Lopes Filho, Luiz Antonio
Langoni Quintiliano, Felipe
Wolff, Gustavo
dc.subject.por.fl_str_mv Personal Income Tax
Income and Earnings of any kind.
Imposto de Renda Pessoa Física
Renda e Proventos de qualquer natureza.
topic Personal Income Tax
Income and Earnings of any kind.
Imposto de Renda Pessoa Física
Renda e Proventos de qualquer natureza.
description The income tax, the exaction as a legal base housed by the Constitution, before that, had forecast guided mainly in the tax code, which was approved by the Constitution in force. Hence, questions arise about the possibility of building the concept of income and earnings of any nature from the constitutional legislation, and thus give the ordinary legislator the power to define the core of the materiality of tax income and earnings of any nature
publishDate 2009
dc.date.none.fl_str_mv 2009-07-15
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artigo avaliado pelos Pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/10732
10.5433/1980-511X.2009v4n1p81
url https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/10732
identifier_str_mv 10.5433/1980-511X.2009v4n1p81
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/10732/9438
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Estadual de Londrina
publisher.none.fl_str_mv Universidade Estadual de Londrina
dc.source.none.fl_str_mv Revista do Direito Público; v. 4 n. 1 (2009); 81 - 90
1980-511X
reponame:Revista do Direito Público
instname:Universidade Estadual de Londrina (UEL)
instacron:UEL
instname_str Universidade Estadual de Londrina (UEL)
instacron_str UEL
institution UEL
reponame_str Revista do Direito Público
collection Revista do Direito Público
repository.name.fl_str_mv Revista do Direito Público - Universidade Estadual de Londrina (UEL)
repository.mail.fl_str_mv ||rdpubuel@uel.br
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