Critical analysis of complementary law nº. 24/75 through the prism of the fundamental precept of democracy

Detalhes bibliográficos
Autor(a) principal: Leal Júnior, João Carlos
Data de Publicação: 2009
Outros Autores: Freitas Filho, Julio Cesar de
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/10870
Resumo: This paper aims to do a critical analysis of complementary law nº. 24/75 through the prism of the brazilian democratic state, which recognized ostensibly the democracy as a cornerstone of the Federative Republic of Brazil. It starts bringing preliminary notes about the national legal and tax system addresing and definig the legal norm and the hierarchy that exists between them. In this line, the paper shows the role played by the constitution as a fundamental law, notably on tax matter, clarifying also the function that the complementary law has in this context.It is noted the influence of the democratic principle in the structuring of the brazilian state showing after considerations summarized about the tax on transactions related to the movement of goods. The work analyzes the general rules that regulates the tax treated with an emphasys on complementary law nº. 24/75, which provides for the signing of agreements granting exemptions and tax benefits. Finally, we analyze the contrast between the requirements contained in the latter and the fundamental precept of democracy adopted in brazilian state.
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spelling Critical analysis of complementary law nº. 24/75 through the prism of the fundamental precept of democracyAnálise crítica à lei complementar nº. 24/75 sob o prisma do preceito fundamental da democraciaComplementary law nº.24/75ICMSAgreementsDemocracy.Lei complementar nº 24/75ICMSConvêniosDemocracia.This paper aims to do a critical analysis of complementary law nº. 24/75 through the prism of the brazilian democratic state, which recognized ostensibly the democracy as a cornerstone of the Federative Republic of Brazil. It starts bringing preliminary notes about the national legal and tax system addresing and definig the legal norm and the hierarchy that exists between them. In this line, the paper shows the role played by the constitution as a fundamental law, notably on tax matter, clarifying also the function that the complementary law has in this context.It is noted the influence of the democratic principle in the structuring of the brazilian state showing after considerations summarized about the tax on transactions related to the movement of goods. The work analyzes the general rules that regulates the tax treated with an emphasys on complementary law nº. 24/75, which provides for the signing of agreements granting exemptions and tax benefits. Finally, we analyze the contrast between the requirements contained in the latter and the fundamental precept of democracy adopted in brazilian state.Objetiva tecer análise crítica à Lei Complementar nº. 24/75 sob a luz do Estado Democrático brasileiro, que reconheceu de forma ostensiva a democracia como pedra angular da República Federativa do Brasil. Inicia-se trazendo apontamentos preliminares acerca do sistema jurídico-tributário nacional, abordando e delimitando as normas jurídicas e a hierarquia que existe entre elas. Nesta linha, aduz sobre o papel desempenhado pela Constituição como diploma fundamental, notadamente em matéria tributária, esclarecendo, ainda, a função que tem a lei complementar neste contexto. Observa a influência do princípio democrático na estruturação do Estado brasileiro, traçando, após, considerações resumidas acerca do imposto sobre operações relativas à circulação de mercadorias. Examina as normas gerais disciplinadoras do tributo em apreço, com especial ênfase à Lei Complementar nº 24/75, que dispõe sobre a celebração de convênios para concessão de isenções e benefícios fiscais. Finalmente, analisa o contraste existente entre as exigências contidas na última e o preceito fundamental da democracia, adotado no Estado brasileiro.Universidade Estadual de Londrina2009-12-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/1087010.5433/1980-511X.2009v4n3p50Revista do Direito Público; v. 4 n. 3 (2009); 50 - 701980-511Xreponame:Revista do Direito Públicoinstname:Universidade Estadual de Londrina (UEL)instacron:UELporhttps://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/10870/9495Leal Júnior, João CarlosFreitas Filho, Julio Cesar deinfo:eu-repo/semantics/openAccess2017-03-16T16:44:26Zoai:ojs.pkp.sfu.ca:article/10870Revistahttps://www.uel.br/revistas/uel/index.php/direitopubPUBhttps://www.uel.br/revistas/uel/index.php/direitopub/oai||rdpubuel@uel.br1980-511X1980-511Xopendoar:2017-03-16T16:44:26Revista do Direito Público - Universidade Estadual de Londrina (UEL)false
dc.title.none.fl_str_mv Critical analysis of complementary law nº. 24/75 through the prism of the fundamental precept of democracy
Análise crítica à lei complementar nº. 24/75 sob o prisma do preceito fundamental da democracia
title Critical analysis of complementary law nº. 24/75 through the prism of the fundamental precept of democracy
spellingShingle Critical analysis of complementary law nº. 24/75 through the prism of the fundamental precept of democracy
Leal Júnior, João Carlos
Complementary law nº.24/75
ICMS
Agreements
Democracy.
Lei complementar nº 24/75
ICMS
Convênios
Democracia.
title_short Critical analysis of complementary law nº. 24/75 through the prism of the fundamental precept of democracy
title_full Critical analysis of complementary law nº. 24/75 through the prism of the fundamental precept of democracy
title_fullStr Critical analysis of complementary law nº. 24/75 through the prism of the fundamental precept of democracy
title_full_unstemmed Critical analysis of complementary law nº. 24/75 through the prism of the fundamental precept of democracy
title_sort Critical analysis of complementary law nº. 24/75 through the prism of the fundamental precept of democracy
author Leal Júnior, João Carlos
author_facet Leal Júnior, João Carlos
Freitas Filho, Julio Cesar de
author_role author
author2 Freitas Filho, Julio Cesar de
author2_role author
dc.contributor.author.fl_str_mv Leal Júnior, João Carlos
Freitas Filho, Julio Cesar de
dc.subject.por.fl_str_mv Complementary law nº.24/75
ICMS
Agreements
Democracy.
Lei complementar nº 24/75
ICMS
Convênios
Democracia.
topic Complementary law nº.24/75
ICMS
Agreements
Democracy.
Lei complementar nº 24/75
ICMS
Convênios
Democracia.
description This paper aims to do a critical analysis of complementary law nº. 24/75 through the prism of the brazilian democratic state, which recognized ostensibly the democracy as a cornerstone of the Federative Republic of Brazil. It starts bringing preliminary notes about the national legal and tax system addresing and definig the legal norm and the hierarchy that exists between them. In this line, the paper shows the role played by the constitution as a fundamental law, notably on tax matter, clarifying also the function that the complementary law has in this context.It is noted the influence of the democratic principle in the structuring of the brazilian state showing after considerations summarized about the tax on transactions related to the movement of goods. The work analyzes the general rules that regulates the tax treated with an emphasys on complementary law nº. 24/75, which provides for the signing of agreements granting exemptions and tax benefits. Finally, we analyze the contrast between the requirements contained in the latter and the fundamental precept of democracy adopted in brazilian state.
publishDate 2009
dc.date.none.fl_str_mv 2009-12-15
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/10870
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url https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/10870
identifier_str_mv 10.5433/1980-511X.2009v4n3p50
dc.language.iso.fl_str_mv por
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dc.relation.none.fl_str_mv https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/10870/9495
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. 3 (2009); 50 - 70
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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