Aplicação dos princípios da razoabilidade e da proporcionalidade na jurisprudência tributária brasileira

• Autor(a) principal: Silva, Ana Paula Caldin da
• Data de Publicação: 2010
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações do Mackenzie
• Texto Completo: http://dspace.mackenzie.br/handle/10899/23703
• topic: razoabilidade; proporcionalidade; garantias constitucionais; jurisprudência tributária brasileira; elementos da obrigação tributária; reasonableness; proportionality; constitutional warranties; brazilian tax jurisprudence; elements of tax obligation; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

This study approaches the concept, origin and evolution of reasonableness and proportionality, as well as their relationship with some constitutional warranties. It analyses the importance of these principles at the examination, by the Judiciary, of the legislator s discretion. It verifies the application of the reasonableness and proportionality by the superior courts on tax demands, from the elements of tax obligation material, spatial, temporal, quantitative and personal. It also examines the application of these principles at the international tax jurisprudence, from countries like Germany, Spain, Argentina and United States. It concludes defining the roles of reasonableness and proportionality at the defense of taxpayer s constitutional warranties.