Fiscal war: the federative crisis and its legislative and doctrinal solutions
| Autor(a) principal: | |
|---|---|
| Data de Publicação: | 2007 |
| Outros Autores: | |
| 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/11475 |
Resumo: | Analysis of the various issues raised by the doctrine concerning the unilateral granting of ICMS exemption, a form of tax benefit at the expense of interstate agreements, thus causing the so-called fiscal war. Despite the good role played by the Supreme Court in combating these practices, only new legislation could solve the problem. But there are several solutions raised in doctrinal and legislative level that could flow into the harmonization of the Brazilian Federation and, also, the development economic of the country. |
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Fiscal war: the federative crisis and its legislative and doctrinal solutionsGuerra fiscal: a crise federativa e suas soluções legislativas e doutrináriasICMSIsençãoConvêniosGuerra fiscalProjetos de leis.Analysis of the various issues raised by the doctrine concerning the unilateral granting of ICMS exemption, a form of tax benefit at the expense of interstate agreements, thus causing the so-called fiscal war. Despite the good role played by the Supreme Court in combating these practices, only new legislation could solve the problem. But there are several solutions raised in doctrinal and legislative level that could flow into the harmonization of the Brazilian Federation and, also, the development economic of the country.Análise dos diversos problemas levantados pela doutrina a respeito da concessãounilateral de isenção de ICMS, uma das formas de benefício fiscal, em detrimentodos convênios interestaduais, causando assim a chamada guerra fiscal. Em que peseo bom papel desempenhado pelo STF no combate a essas práticas, somente novalegislação poderia resolver o problema. Destarte, diversas são as soluçõeslevantadas em nível doutrinário e legislativo que poderiam desaguar naharmonização da Federação Brasileira e, bem assim, no desenvolvimentoeconômico do País.Universidade Estadual de Londrina2007-07-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/1147510.5433/1980-511X.2007v2n1p89Revista do Direito Público; v. 2 n. 1 (2007); 89-1021980-511Xreponame:Revista do Direito Públicoinstname:Universidade Estadual de Londrina (UEL)instacron:UELporhttps://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/11475/10209Ziegler, Rudolf MinikowskiSouza, Sharon Cristine Ferreira deinfo:eu-repo/semantics/openAccess2017-03-16T16:44:34Zoai:ojs.pkp.sfu.ca:article/11475Revistahttps://www.uel.br/revistas/uel/index.php/direitopubPUBhttps://www.uel.br/revistas/uel/index.php/direitopub/oai||rdpubuel@uel.br1980-511X1980-511Xopendoar:2017-03-16T16:44:34Revista do Direito Público - Universidade Estadual de Londrina (UEL)false |
| dc.title.none.fl_str_mv |
Fiscal war: the federative crisis and its legislative and doctrinal solutions Guerra fiscal: a crise federativa e suas soluções legislativas e doutrinárias |
| title |
Fiscal war: the federative crisis and its legislative and doctrinal solutions |
| spellingShingle |
Fiscal war: the federative crisis and its legislative and doctrinal solutions Ziegler, Rudolf Minikowski ICMS Isenção Convênios Guerra fiscal Projetos de leis. |
| title_short |
Fiscal war: the federative crisis and its legislative and doctrinal solutions |
| title_full |
Fiscal war: the federative crisis and its legislative and doctrinal solutions |
| title_fullStr |
Fiscal war: the federative crisis and its legislative and doctrinal solutions |
| title_full_unstemmed |
Fiscal war: the federative crisis and its legislative and doctrinal solutions |
| title_sort |
Fiscal war: the federative crisis and its legislative and doctrinal solutions |
| author |
Ziegler, Rudolf Minikowski |
| author_facet |
Ziegler, Rudolf Minikowski Souza, Sharon Cristine Ferreira de |
| author_role |
author |
| author2 |
Souza, Sharon Cristine Ferreira de |
| author2_role |
author |
| dc.contributor.author.fl_str_mv |
Ziegler, Rudolf Minikowski Souza, Sharon Cristine Ferreira de |
| dc.subject.por.fl_str_mv |
ICMS Isenção Convênios Guerra fiscal Projetos de leis. |
| topic |
ICMS Isenção Convênios Guerra fiscal Projetos de leis. |
| description |
Analysis of the various issues raised by the doctrine concerning the unilateral granting of ICMS exemption, a form of tax benefit at the expense of interstate agreements, thus causing the so-called fiscal war. Despite the good role played by the Supreme Court in combating these practices, only new legislation could solve the problem. But there are several solutions raised in doctrinal and legislative level that could flow into the harmonization of the Brazilian Federation and, also, the development economic of the country. |
| publishDate |
2007 |
| dc.date.none.fl_str_mv |
2007-07-15 |
| 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/11475 10.5433/1980-511X.2007v2n1p89 |
| url |
https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/11475 |
| identifier_str_mv |
10.5433/1980-511X.2007v2n1p89 |
| 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/11475/10209 |
| 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. 1 (2007); 89-102 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 |
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Revista do Direito Público - Universidade Estadual de Londrina (UEL) |
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||rdpubuel@uel.br |
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1799305930490249216 |