The substantive test of property taxes and the absence of supplementary law

Detalhes bibliográficos
Autor(a) principal: Pirotta, Fernanda de Abreu
Data de Publicação: 2007
Outros Autores: Seugling, Priscila
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/11463
Resumo: At first, the incidence of property taxes seems simple assimilation, however, more detailed analysis points to some difficulties and outstanding issues requiring a response. In this sense, from the perspective of methodology rule array of tax incidence, the present work seeks to bring considerations regarding the controversy about the definition of the substantive test determining the incidence of property taxes, checking the need for editing a complementary law to define this kind of tribute, avoiding conflicts unnecessary and tax competition between Member States.
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spelling The substantive test of property taxes and the absence of supplementary lawO critério material do IPVA e a ausência de lei complementarRule Matrix Tax Incidenceproperty taxesMaterial criteriaMotor VehicleComplementary law.Regra Matriz de Incidência TributáriaIPVACritério MaterialVeículo AutomotorLei Complementar.At first, the incidence of property taxes seems simple assimilation, however, more detailed analysis points to some difficulties and outstanding issues requiring a response. In this sense, from the perspective of methodology rule array of tax incidence, the present work seeks to bring considerations regarding the controversy about the definition of the substantive test determining the incidence of property taxes, checking the need for editing a complementary law to define this kind of tribute, avoiding conflicts unnecessary and tax competition between Member States.A princípio, a incidência do IPVA aparenta ser de simples assimilação, entretanto, aanálise mais apurada aponta para algumas dificuldades e questões ainda pendentesque necessitam de uma resposta. Neste sentido, sob a ótica da metodologia daregra matriz de incidência tributária, o presente trabalho busca trazerconsiderações a respeito das controvérsias acerca da definição do critério materialdeterminante da incidência do IPVA, verificando a necessidade de haver a edição deuma lei complementar que defina esta espécie de tributo, evitando conflitosdesnecessários e a guerra fiscal entre os Estados-membros.Universidade Estadual de Londrina2007-12-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/1146310.5433/1980-511X.2007v2n2p167Revista do Direito Público; v. 2 n. 2 (2007); 167-1761980-511Xreponame:Revista do Direito Públicoinstname:Universidade Estadual de Londrina (UEL)instacron:UELporhttps://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/11463/10199Pirotta, Fernanda de AbreuSeugling, Priscilainfo:eu-repo/semantics/openAccess2017-03-16T16:44:33Zoai:ojs.pkp.sfu.ca:article/11463Revistahttps://www.uel.br/revistas/uel/index.php/direitopubPUBhttps://www.uel.br/revistas/uel/index.php/direitopub/oai||rdpubuel@uel.br1980-511X1980-511Xopendoar:2017-03-16T16:44:33Revista do Direito Público - Universidade Estadual de Londrina (UEL)false
dc.title.none.fl_str_mv The substantive test of property taxes and the absence of supplementary law
O critério material do IPVA e a ausência de lei complementar
title The substantive test of property taxes and the absence of supplementary law
spellingShingle The substantive test of property taxes and the absence of supplementary law
Pirotta, Fernanda de Abreu
Rule Matrix Tax Incidence
property taxes
Material criteria
Motor Vehicle
Complementary law.
Regra Matriz de Incidência Tributária
IPVA
Critério Material
Veículo Automotor
Lei Complementar.
title_short The substantive test of property taxes and the absence of supplementary law
title_full The substantive test of property taxes and the absence of supplementary law
title_fullStr The substantive test of property taxes and the absence of supplementary law
title_full_unstemmed The substantive test of property taxes and the absence of supplementary law
title_sort The substantive test of property taxes and the absence of supplementary law
author Pirotta, Fernanda de Abreu
author_facet Pirotta, Fernanda de Abreu
Seugling, Priscila
author_role author
author2 Seugling, Priscila
author2_role author
dc.contributor.author.fl_str_mv Pirotta, Fernanda de Abreu
Seugling, Priscila
dc.subject.por.fl_str_mv Rule Matrix Tax Incidence
property taxes
Material criteria
Motor Vehicle
Complementary law.
Regra Matriz de Incidência Tributária
IPVA
Critério Material
Veículo Automotor
Lei Complementar.
topic Rule Matrix Tax Incidence
property taxes
Material criteria
Motor Vehicle
Complementary law.
Regra Matriz de Incidência Tributária
IPVA
Critério Material
Veículo Automotor
Lei Complementar.
description At first, the incidence of property taxes seems simple assimilation, however, more detailed analysis points to some difficulties and outstanding issues requiring a response. In this sense, from the perspective of methodology rule array of tax incidence, the present work seeks to bring considerations regarding the controversy about the definition of the substantive test determining the incidence of property taxes, checking the need for editing a complementary law to define this kind of tribute, avoiding conflicts unnecessary and tax competition between Member States.
publishDate 2007
dc.date.none.fl_str_mv 2007-12-15
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/11463
10.5433/1980-511X.2007v2n2p167
url https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/11463
identifier_str_mv 10.5433/1980-511X.2007v2n2p167
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/11463/10199
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. 2 n. 2 (2007); 167-176
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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