Dissertations / Theses on the topic 'Tax legal systems and tax principles'

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2016-08-16T13:25:05Z No. of bitstreams: 1 Luiz Dias Martins Filho.pdf: 2182523 bytes, checksum: 5f327b2a08b2f3080afb6347cda651de (MD5)<br>Made available in DSpace on 2016-08-16T13:25:05Z (GMT). No. of bitstreams: 1 Luiz Dias Martins Filho.pdf: 2182523 bytes, checksum: 5f327b2a08b2f3080afb6347cda651de (MD5) Previous issue date: 2016-04-11<br>Analyzing legal systems and tax principles, we realize that there are true legal and economic canons of taxation that states of international society can not underestimate, otherwise they will pay penalties as driven these states or countries to the margin or even the exclusion of the international economic integration and globalization processes. As a consequence, these states will face less competitiveness and loose part of international commercial trade, besides they will suffer the results of legal, economic and political isolation. This research makes an inquiry if the Brazilian tax system follows the five basic principles or canons of taxation described by Adam Smith, that in a summarized way are: (i) people should contribute taxes in proportion to their incomes and wealth; (ii) taxes should be certain, not arbitrary; (iii) taxes should be levied in the most convenient way; (iv) the costs of imposing and collecting taxes should be kept minimal; and (v) taxes should be competitive internationally. These tax principles are observed in a higher or lower degree by all tax systems in the world, with the purpose to assure, particularly, fundamental rights. This work also makes an inquiry if tax justice is delivered through the effectiveness of these basic tax principles that for a long time had been given by Adam Smith. This tax justice delivery is analyzed in a context of a social-democratic and pluralist country like Brazil, particularly according to an equalitarian liberalism in a neo-contratualist perspective<br>Analisando os sistemas jurídicos e os princípios tributários, verifica-se que há verdadeiros postulados jurídicos e econômicos da tributação que os Estados da Sociedade Internacional não podem desprezar, sob pena de levarem seus Estados à margem ou até exclusão do processo de integração econômica internacional e de globalização, sofrendo, consequentemente, com perdas de competitividade e de parcela do comércio internacional, e ainda arcando com as consequências do isolamento jurídico, econômico e político. Essa pesquisa investiga a observância, pelo sistema tributário brasileiro, dos cinco princípios ou axiomas tributários básicos postos por Adam Smith, que de forma sintética são: (i) as pessoas devem pagar os tributos na proporção de sua renda e riqueza; (ii) os tributos devem ser certos e não arbitrários; (iii) os tributos devem ser cobrados da forma mais conveniente, prática e simples; (iv) os custos de imposição e arrecadação dos tributos devem ser mínimos; e (v) os tributos devem ser internacionalmente competitivos. Esses princípios tributários são observados, em maior ou menor grau, por todos os sistemas tributários no mundo, a fim de assegurar, especialmente, direitos fundamentais. Investiga-se ainda a realização da justiça fiscal, por meio da efetivação desses princípios tributários essenciais, há tempos postos por Adam Smith, em um Estado pluralista e social-democrata como o Brasil, particularmente numa perspectiva neocontratualista de liberalismo igualitário

A tese tem a intenção de promover um estudo sobre a efetivação do mínimo existencial pelas normas que regulam a atividade financeira do Estado, mediante uma articulação entre os fundamentos e objetivos fundamentais da república, os direitos fundamentais sociais e os subsistemas financeiro e tributário na Constituição Federal de 1988. A ideia principal é explorar os instrumentos fiscais e financeiros aptos a garantir a efetivação dos direitos sociais individuais (dimensão do mínimo existencial), o que é considerado vital para a superação do subdesenvolvimento brasileiro (relação entre direitos sociais e atividade financeira do Estado). Partindo da constatação de que o Brasil apresenta índices de desenvolvimento humano baixos em comparação à sua riqueza, a tese refutará importações acríticas das concepções de Estado atualmente praticadas em países desenvolvidos, para analisar a função que os direitos sociais previstos na Constituição Federal têm na realidade brasileira atual, bem como qual é o grau de efetividade desses direitos que é exigido pela Constituição. Com base nisso, a tese fará uma ligação entre direitos sociais e a atividade financeira do Estado, de modo a detectar pontos de intersecção entre esses subdomínios e entender de que forma as normas fiscais e financeiras podem dar efetividade ao mínimo existencial. Para tanto, no decorrer do trabalho será feita uma releitura dos diversos instrumentos tributários e financeiros aptos a dar efetividade a direitos sociais, tais como: (a) a competência tributária, (b) os princípios constitucionais tributários (capacidade contributiva, seletividade e não-confisco) e (c) os limites constitucionais orçamentários (orçamento da seguridade social, despesas mínimas com educação e saúde e fundos constitucionais), em nível constitucional, e (d) as desonerações fiscais e (e) as leis orçamentárias em nível infraconstitucional. Por fim, será feita uma crítica se o Estado brasileiro vem ou não manejando corretamente esses instrumentos.<br>The thesis draws upon the effectiveness of the fundamental rights related to the social minimum through the rules that regulate the financial activity of the Brazilian State, considering both tax and budgetary legislation. The study will be based on a joint interpretation of the foundations and fundamental objectives of the republic, the social fundamental rights and the budgetary and tax systems of the Brazilian Federal Constitution. The main idea is to exploit the tax and budgetary instruments able to ensure the fulfillment of social individual rights (social minimum dimension), which is considered vital to overcome the Brazilian underdevelopment status (relation between social rights and financial activity of the State). Starting from the fact that Brazil has low human development indices in comparison to its wealth (Gross Domestic Product), the thesis will refuse of uncritical importation of conceptions of State currently applied in developed countries, in order to examine the role that social rights currently have before the Brazilian social reality, as well as the degree of effectiveness of such rights that is required by the Constitution. Based on this, the thesis will establish a connection between social rights and financial activity of the State, in order to detect the intersectional points between these areas and understand how the tax and budgetary laws could bring effectiveness to the social minimum. To achieve that, this work will try to reinterpret tax and budgetary instruments that could be able to give effect to social rights, such as: (a) the power to tax, (b) tax principles (ability to pay, selectivity and non-confiscation) and (c) the constitutional budget limitations (social security budget, minimum expenditures on education and health and constitutional funds), in constitutional level, and (d) the tax exemptions and (e) the budgetary laws. Finally, this work will launch a critic on the way that the Brazilian Government has been using such tools in order to achieve its social responsibility before the people.

Made available in DSpace on 2016-04-26T20:24:01Z (GMT). No. of bitstreams: 1 Samuel de Castro Barbosa Melo.pdf: 1155187 bytes, checksum: efc87d22b8f5be99919330b7c937628e (MD5) Previous issue date: 2015-11-27<br>Resulting from the study of the structural combination of the legal, political and family systems carried out by the Constitution and based on systems theory by Niklas Luhmann, this investigation examines the applicability of the special protection of the family within the national tax system. In general terms, after identifying the structures of the different systems that coexist in the constitutional sphere, this study analyzes the de-patrimonialization and repersonalization of Family Law before constitutional principles. Going deep into the national tax system, we examined the normative dimensions of the limiting principles of the taxing power. Departing from the study of the doctrine and decisions of international Constitutional Courts, it was sought a new conceptual analysis of the principles of tax equality and ability to pay upon the incidence of the principle established in Article 226, caput, of the 1988 Federal Constitution. Other issues like the doctrinal discussion on the evolution and establishment of fundamental rights in international instruments and in the current Constitution, and the transposition of the overprinciple of human dignity under the tax law will also be addressed. It will be also to brought to light the influence of fundamental human rights under the tax law as well as their application to non-taxation of the existential minimum. This study will then examine the various aspects of the normative content of family s special protection principle: institutional guarantee, constitutional limitation on the power to tax, immunizing norm of the family existential minimum and extra fiscal function. The system of family taxation will be addressed, going further to the examination of the techniques adopted in alien and national law. It will be also analyzed the flaws made by national legislation on the taxation of goods and expenses, essential for family maintenance. Finally, the tax on household income will be considered as a tool to promote it, evidencing its extra fiscal aspect<br>A partir do estudo do acoplamento estrutural realizado pela Constituição entre os sistemas jurídico, político e familiar, com fundamento na teoria sistêmica de Niklas Luhmann, inicia-se o estudo da aplicabilidade do princípio da proteção especial da família no âmbito do sistema tributário nacional. Em linhas gerais, após identificar as estruturas dos diferentes sistemas que convivem no espaço constitucional, o trabalho analisa a despatrimonalização e a repersonalização do Direito das Famílias perante os princípios constitucionais. Imergindo-se no sistema tributário nacional, o trabalho examina as dimensões normativas dos princípios limitadores do poder de tributar. A partir do estudo da doutrina e de decisões proferidas por Cortes Constitucionais estrangeiras, buscar-se-á nova análise conceitual dos princípios da isonomia tributária e da capacidade contributiva ante a incidência do princípio positivado no artigo 226, caput, da Constituição Federal de 1988. A discussão doutrinária acerca da evolução e da sedimentação dos direitos fundamentais nos diplomas internacionais e na atual Carta Magna e a transposição do sobreprincípio da dignidade da pessoa humana no âmbito do direito tributário também serão abordados. Buscar-se-á trazer a lume a influência dos direitos fundamentais do homem no âmbito do direito tributário, bem como os contornos por eles tracejados em relação à intributabilidade do mínimo existencial. Examinar-se-á o plúrimo conteúdo normativo do princípio da proteção especial da família: garantia institucional, limitação constitucional ao poder de tributar, norma imunizante do mínimo existencial familiar e função extrafiscal. O sistema de tributação das famílias será abordado, avançando-se para o exame das técnicas adotadas no direito alienígena e nacional. Analisar-se-ão os equívocos cometidos pela legislação nacional acerca da tributabilidade dos bens e despesas imprescindíveis para a manutenção da família. Por fim, o imposto sobre a renda das famílias será analisado como instrumento para a sua promoção, evidenciando-se o seu aspecto extrafiscal

The thesis deals with the concept of presumptions, and in particular of legal presumptions, in the context of national tax systems (Italy and Belgium) and EU law. The purpose was to investigate the concept of legal presumption under a twofold comparative perspective. After having provided a general overview of the common core concept of presumption in the European context, an insight in the national approach to legal presumptions was given by examining two different national experiences, namely the Italian and Belgian tax systems. At this stage, the Constitutional framework and some of the most interesting and relevant at EU level presumptive measures were explored, with a view to underlining possible divergences and common grounds. The concept of (national) legal presumption was then investigated in the context of EU law, with the attempt to systematize under a uniform perspective a matter which has been traditionally dealt with either from the merely national point of view or, at EU level, through a fragmented form. In this instance, the EU law relevant framework and the most significant EUCJ case-law, in particular in the field of customs duties, VAT, on the issue of the repayment of taxes levied in breach of EU law and in the area of direct taxation, were examined so as to construe the overall EU approach to national legal presumptions. This was done with the finality of determining if and to what extent a common analytical framework may be identified, from which were extracted certain criteria governing the compatibility of national legal presumptions with EU law.

This diploma work has, as its main objective, the investigation of the influence of the court judicature on the interpretation and application of the tax procedural rules, particularly their principles of the tax process and tax administration in the CR. The object of the investigation was to ascertain if the Act No. 337/1992 of Collection of Law, respecting the administration of taxes and charges, was a satisfactory and suitable procedural norm in the tax process, and if the principles of the tax process and existing judicature provided the tax subject and the tax administrator with an adequate legal certainty in these problems. First, I examined constitutional principles in the CR and the general principles of the administrative law in relation to the tax theory and tax administration. Then I moved on from principles of the tax theory to a detailed analysis of the court judicature in the interpretation and application of the principles of the tax process. I carried out a comparison of the existing, and the new, principles of the tax process and tax administration, which are govern commencing January 1, 2011, when the new Tax Rules came into force. In the diploma work, in the area of the principles of the administrative law, I dealt with the investigative question: To what extent it might be possible to use the existing Administrative Rules, in a subsidiary manner, in the tax process and tax administration, mainly focusing on all the principles stated in it, which are not included in the new Tax Rules.

O presente trabalho tem como hipótese a identificação de um subsistema jurídico atinente à tributação da renda no agronegócio. Para isso, parte do estudo dos conceitos de sistema e subsistema a fim de delimitar seus elementos essenciais (a ordenação e a unidade), bem como as normas a partir das quais estes poderiam ser delimitados. Verificado que tais elementos se identificam a partir de princípios, o trabalho analisa as teorias que diferenciam os princípios das regras e conclui residir sua distinção na estrutura de aplicação. Segue pelo estudo da extrafiscalidade e das normas tributárias indutoras para tornar possível a adequada compreensão de como pode a tributação ser influenciada por aspectos além da mera arrecadação, etapa essencial para compreender os critérios de ordenação e unidade do subsistema da tributação da renda no agronegócio. Definido esse arcabouço, identifica e analisa os conceitos de renda e de agronegócio, para então definir os princípios que determinam os critérios de ordenação e unidade do subsistema jurídico da tributação da renda e do subsistema jurídico do Direito do Agronegócio. Explora, então, a legislação que confere tratamento diferenciado ao agronegócio e, ato contínuo, a legislação relativa à tributação da renda no agronegócio, para concluir ser existente um subsistema jurídico da tributação da renda no agronegócio que determina o incentivo desse setor por meio de normas tributárias indutoras que favoreçam o exercício da atividade rural (cerne do agronegócio e origem do elemento agrariedade) ou, ainda, o exercício das atividades a ela anteriores e posteriores, sempre tendo como objetivo e efeito primordial o favorecimento da atividade rural ou a mitigação dos riscos decorrentes da agrariedade sobre toda a cadeia agroindustrial.<br>This study\'s working hypothesis is that it is possible to identify a legal subsystem governing the income taxation in agribusiness. To verify this, the work begins by studying the concepts of system and subsystem in order to delimitate its essential elements (ordering and unity), as well as the rules based on which such elements could be delimitated. Verifying that such elements are identified based on principles, the study analyzes the theories that differentiate principles from rules and concludes that their distinction lies in the structure of application. The work then continues by studying the ability of taxes to influence behavior, allowing the proper understanding of the manners in which taxation might be influenced by aspects other than mere revenue, an essential step for understanding the ordering and unity criteria for the subsystem of agribusiness income taxation. Having defined such framework, it identifies and analyzes the concepts of income and agribusiness, and then defines the principles determining the ordering and unity criteria for the legal subsystem of income taxation and the legal subsystem of Agribusiness Law. It then explores the legislation that provides for a different treatment of agribusiness and, in sequence, the legislation that governs income taxation in agribusiness, finally concluding that there exists an agribusiness income taxation legal subsystem that determines the incentives in this sector through inductive tax rules favoring the engagement in rural activities (the core of agribusiness and the origin of its liability on biological cycles - \"agrarian-ness\") or even the performance of the activities that are prior and later thereto, always with the intended goal and primary effect of favoring rural activities or mitigating the risks arising from agrarian-ness affecting the entire Agribusiness Chain.

Made available in DSpace on 2016-04-26T20:20:38Z (GMT). No. of bitstreams: 1 Leiner Salmaso Salinas.pdf: 796190 bytes, checksum: 819c4ed2aa9e9e536eb88b2a29d86dba (MD5) Previous issue date: 2011-11-07<br>This paper aims to shed light over the effectiveness of the fundamental guarantee upon due process of law within Brazilian Tax Law, as an essential condition to the possibility of exigency of a certain amount as taxes compelled by the Brazilian Federal State. In view of that, we shall do a historical introduction to tax as an instrument of power and its interaction with the State; we shall highlight the constitutional principles importance as essential guarantees to be followed at a Democratic Constitutional State; shall emphasize the enlargement of the due process of law and highlight our tax ruling and assessment act conceptions. We support the thesis that without the due process of law tax power cannot be balanced provided that in a statutory law system, the constitutional guarantees are the main compass of justice sense. Moreover, we understand that disrespecting the enjoyment of the due process of law, whether if in its material or procedural sphere, would lead up to the nullity of tax exigency interposed at the Federal Government Collectible Debt as a severe offense to the 1988 Brazilian Federal Constitution<br>O presente trabalho tem por escopo trazer a lume a efetividade da garantia fundamental do devido processo legal na aplicação do Direito Tributário, como condição indispensável à possibilidade de exigência de valor a título de tributo forçadamente pelo Estado. Para tanto, fazemos, em suma, uma introdução histórica do tributo como instrumento de poder e sua relação com o Estado; realçamos a importância dos princípios constitucionais como garantias primordiais a serem obedecidas no Estado Democrático de Direito; ressaltamos a amplitude da garantia do devido processo legal; e salientamos nossa concepção de norma jurídica tributária e de ato de lançamento. Defendemos a tese de que, sem obediência ao devido processo legal, inexiste equilíbrio necessário do poder tributário ´, uma vez que, num sistema de direito positivo, as garantias constitucionais são a bússola central do sentimento de justiça. Mais do que isso, sustentamos que o desrespeito à fruição do devido processo legal, seja na faceta material ou processual, acarreta na nulidade de exigência tributária permeada na Dívida Ativa do Estado, por grave ofensa à Constituição Federal de 1988

Made available in DSpace on 2016-04-26T20:20:59Z (GMT). No. of bitstreams: 1 Paulo Antonio Fernandes Campilongo.pdf: 1454277 bytes, checksum: 1d4e82c20f61e046d8da8eb9f8a9b8df (MD5) Previous issue date: 2012-05-24<br>This research aims to carry out the confrontation between the tax administrative procedure, in particular regarding the correlation between the proceeding fact and the decision to be produced in each of those procedural modalities. Facing this analysis, it intends to verify whether the informant principles of the criminal process can be imported, subsidiarily, to the tax administrative procedure, without any communication rumor, so as to authorize the tax release review by the administrative authorities in the exercise of atypical trial activities. To do so, it resorts, under the scientific-theoretical approach, of both the logicalsemantic constructivism and the theory of autopoietic systems, in order to achieve an approximation of those theories and, thus, better understand how the syntactical closure and the semantic and pragmatic opening of the legal systems would occur, as well as the operational closure and the cognitive opening, defended by the mentioned theories. This provides the understanding and reasoning about how the communication operations in the legal system occur, how and at what time the legal facts enter the system and how important is the process in terms of legal safety, for its legitimacy. By taking the moment in time analysis of the insertion of the legal criminal fact and the tax legal fact in the legal system, as well as the legitimate authorities to enter them in a relevant language, the study herein tries to prove that the subsidiary application of the institutes of the amendment or libel change in criminal proceedings do not have the same connotation as the release review by mistake in fact or error straight of law in the course of the tax administrative procedure<br>Esta pesquisa tem por objetivo realizar a confrontação entre o processo administrativo tributário e o processo penal, em especial no que tange à correlação entre o fato processual e a decisão a ser produzida em cada uma dessas modalidades processuais. Diante dessa análise, busca verificar se os princípios informadores do processo penal podem ser importados, de forma subsidiária, para o processo administrativo tributário, sem qualquer ruído de comunicação, de maneira a autorizar a revisão do lançamento tributário pelas autoridades administrativas no exercício da atividade atípica de julgamento. Para tanto, socorre-se, sob o enfoque teórico-científico, do construtivismo lógico-semântico e da teoria dos sistemas autopoiéticos, buscando uma aproximação dessas teorias, com o propósito de compreender melhor como ocorreria o fechamento sintático e a abertura semântica e pragmática dos sistemas jurídicos, bem como o fechamento operacional e a abertura cognitiva, defendidos, respectivamente, pelas teorias citadas. Isso propicia a compreensão e a fundamentação acerca de como ocorrem as operações de comunicação no sistema jurídico, como e em que momento os fatos jurídicos ingressam no sistema e de qual é a importância do processo, em termos de segurança jurídica, para a sua legitimação. Pelo exame do momento temporal da inserção do fato jurídico penal e do fato jurídico tributário no sistema jurídico, bem como das autoridades legitimadas para inseri-los em linguagem competente, o presente estudo procura demonstrar que a aplicação subsidiária dos institutos da emenda ou mudança do libelo no processo penal não tem a mesma conotação que a revisão do lançamento por erro de fato ou erro de direito no curso do processo administrativo tributário

Made available in DSpace on 2016-04-26T20:24:10Z (GMT). No. of bitstreams: 1 Ageu Libonati Junior.pdf: 1491313 bytes, checksum: 6538878ff3c8597ea2f029b85b469926 (MD5) Previous issue date: 2016-02-16<br>The tax exemption when related to human rights, must admit ample means of investigation, not restricted to the literal plane or grammar. Thus, it examined the international and domestic legislation of the Brazilian state, noting to national and foreign doctrine, and the study of judgments of Brazilian courts. Was researched and analyzed the relevant case law under the higher courts, involving the environment, hospital services, and the exemptions related to serious illness and labor income earned by diplomatic servers from foreign governments and international organizations that Brazil is a member or have by treaty or convention. Thus, the objective of this doctoral thesis is to demonstrate that the tax exemption related to the effectiveness of human rights admit large research methods, not limited to the literal or grammatical method. Thus, traditional methods of interpretation of the legal rule in the Brazilian doctrine were investigated, not running out on them, since the present work is to study the interpretation of tax exemption related to human rights. The objective is of paramount importance because the fiscalist character of national legislation related to the exemption, requiring a restrictive interpretation of the exemption rule. And that it is unacceptable because human rights are positivized in the Brazilian constitutional system, as fundamental rights, as is observed Article 5 of the Federal Constitution. Moreover, the Constitution, in Articles 1 to 4, ruled that the Federative Republic of Brazil is founded on the dignity of the human person and social work values and goals to eradicate poverty and marginalization, the prevalence of human rights all closely related to human rights. Thus, the interpretation of tax exemptions related to human rights should be focused on the fundamentals, objectives, principles that lead the Federative Republic of Brazil, and invalidated the norm that restricts the methods of interpretation. We concluded in the end that the interpretation of tax exemptions related human rights can not ignore the legal reality that those won special mention in the Constitution, becoming the standards of the most important in the system. Thus, we demonstrate satisfactorily and with support in elite doctrine that the tax exemption when related to human rights, allow ample means of investigation, because there is a deep relationship between the Constitution and human rights, which authorizes us to conclude that all interpretation and assertiveness of law must take into account the Universal Declaration of Human Rights<br>A isenção tributária, quando relacionada aos direitos humanos, deve admitir amplos meios de investigação, não se restringido ao plano de literalidade ou gramatical. Dessa forma, o objetivo da presente tese é demonstrar que a isenção tributária relacionada à efetividade dos direitos humanos admite amplos métodos de investigação. Neste sentido por meio de pesquisa documental e bibliográfica examinamos legislação internacional e interna do estado brasileiro, anotando-se a doutrina nacional e estrangeira, bem como o estudo de decisões judiciais dos tribunais brasileiro. Pesquisamos e analisamos ainda a jurisprudência de relevo, no âmbito dos tribunais superiores, envolvendo o meio ambiente, os serviços hospitalares, as isenções relacionadas a doenças graves e os rendimentos do trabalho auferidos por servidores diplomáticos de governos estrangeiros e de organismos internacionais de que o Brasil faz parte ou se tenha por tratado ou convênio. Utilizamos os métodos tradicionais de interpretação da norma jurídica na doutrina brasileira, não nos atendo somente a esses, uma vez que este trabalho tem por estudo a interpretação da isenção tributária relacionada aos direitos humanos. A relevância científica e social deste tema denota que o caráter fiscalista da legislação nacional, relacionado à desoneração, impõe uma interpretação restritiva da norma de isenção. Dentre os resultados encontrados, isso não é aceitável, pois os direitos humanos estão positivados no sistema constitucional brasileiro, como direitos fundamentais, consoante observamos no artigo 5º da Constituição Federal. Ademais, a Carta Magna, em seus artigos 1º a 4º, determinou que a República Federativa do Brasil tem como fundamentos a dignidade da pessoa humana e os valores sociais do trabalho e, como escopo, erradicar a pobreza e a marginalização, todos intimamente relacionados com os direitos humanos. Assim, a interpretação das isenções tributárias deve estar focada nos fundamentos, objetivos e princípios que conduzem a República Federativa do Brasil, sendo invalidada a norma que restringe os métodos de interpretação. Concluímos que a interpretação das isenções tributárias não pode ignorar a realidade jurídica de que aqueles ganharam especial destaque no texto constitucional, constituindo-se nas normas das mais importantes no sistema. Demonstramos, então, com amparo na doutrina de escol, que a isenção tributária, quando voltada aos direitos humanos, admite amplos meios de investigação, pois existe profunda relação entre o texto constitucional e os direitos humanos, o que nos autoriza deduzir que toda a interpretação e a positivação do direito tem que levar em consideração a Declaração Universal dos Direitos do Homem

Indirect taxes are value added tax, excise and customs. Taxation on these taxes is different than on the other taxes, because indirect taxes are paid by the person who pays the cost of the good or service, but collected form the real taxpayers – natural and legal persons, which are determined in the legal acts. The taxation of natural and legal persons begins from the principles of taxation, which are the basis of taxation. The principles of taxation are distributed into two groups: theoretical and determined in the legal acts, because of the collision of theory and legal acts. The indirect taxes – value added tax, excise and customs – are described through the principles of taxation. Also these taxes are analysed by their taxpayers – natural and legal persons, the procedure of taxation, the influence of the indirect taxes to the national budget and the main tendencies of all indirect taxes in Lithuania.

En medlemsstat inom Europeiska Unionen (EU) ska anpassa de nationella bestämmelserna för att möta de EU-rättsliga bestämmelserna. Ett exempel på en sådan reglering är mervärdesskatten. Syftet med regleringen av mervärdesskatten har varit att skapa och stimulera en inre marknad inom EU, utan skillnader mellan medlemsländerna. Mervärdesskatten har harmoniserats genom mervärdesskattedirektivet som medlemsstaternas är förpliktigade att implementera. Implementering av ett direktiv ger medlemsstaterna möjligheten att själva tolka och avgöra tillvägagångssättet, så länge direktivets syfte uppnås. Dock har flertalet talan om fördragsbrott uppkommit i Europeiska Unionens domstol, grundat på kommissionens åsikt om att medlemsstater har underlåtit att uppfylla sina skyldigheter enligt mervärdesskattedirektivet. Därav uppkommer frågan hur den konstitutionella grunden för EU ger medlemsstaterna eget handlingsutrymme att tolka och implementera bestämmelserna i mervärdesskattedirektivet utifrån EU:s fördrag, rättspraxis och principerna om neutralitet, legalitet, likabehandling och lojalitet. Rättspraxis behandlar områdena för mervärdesskattegrupper och reducerade skattesatser. Det kan konstateras att medlemsstaterna har ett begränsat handlingsutrymme för implementering av mervärdesskattedirektivets bestämmelser. EU:s fördrag, principer och praxis ger inte medlemsstaterna något större utrymme att själva tolka och implementera bestämmelserna. Vidare framgår att det finns en osäkerhet kring tillämpningsområdet och vidden av neutralitetsprincipen, vilket gör att medlemsstaterna inte kan försäkra sig ett större skydd mot fördragsbrott i frågan om implementering av mervärdesskattedirektivet. Därmed finns en rättsosäkerhet i frågan om medlemsstaternas handlingsutrymme gällande implementeringen av mervärdesskattedirektivet bestämmelser vilket även påverkar varje enskild medborgare inom EU.<br>As a member of the European Union (EU), nations commit to accommodate its national legislation to EU law. An example of this is the regulation of value added tax (VAT). The purpose with the regulation of VAT is to create and stimulate the internal market within EU, without differences between the member states. The VAT is harmonized through the VAT Directive, which every member state is obligated to comply with. The implementation of a directive imposes an opportunity for the member states to make their own interpretations and determine how the implementation shall be handled, as long as the result of the directive is fulfilled. However, several claims have been raised in the Court of Justice of the European Union, claiming failure to fulfil an obligation under the Directive on the common system of VAT. This is based on the Commission’s view that member states do not comply with its obligations within the VAT Directive. Thereby arises the question of; how the constitutional rights of EU actually gives the member states an opportunity to interpret the implementation of the VAT Directive into national legislation. In the thesis this question is set in relation to EU Treaties, legal principals and an analysis of case law in the areas of VAT groups and reduced tax rates. The thesis concludes that the member states have a limited discretion for implementation of the VAT Directive. EU Treaties, principles and case law do not give the area of discretion that has been interpreted. Furthermore there is an uncertainty about the area of application and the principle of neutrality. Therefore member states cannot ensure protection against failure to fulfil an obligation under the Directive on the common system of VAT. Thus, there is a legal uncertainty in the question of discretion regarding the implementation of the VAT Directive, which affects all citizens within the EU.

Made available in DSpace on 2016-04-26T20:20:37Z (GMT). No. of bitstreams: 1 Christine Mendonca.pdf: 2253283 bytes, checksum: 178d246138f7a4db20c37d186b09aa66 (MD5) Previous issue date: 2011-11-07<br>The purpose of this doctoral thesis is to analyze the arguments presented by the Brazilian Supreme Court s decisions on tax matters so as to identify the ways in which that constitutional agency has contributed to maintain and protect the Rule of law. Theoretical tools provided by the logical-semantic constructivist method and the Luhmanian systems theory help understand the range and importance of the legal interpretation of the law, and, based on that, help verify how to process interferences coming from other social subsystems. The process of interpretation developed by the law s observer-interpreter will be registered in the juridical argumentation by him presented. And, in the case of the Supreme Court, it will be part of the reasoning supporting the Ministers votes. The analysis of those arguments is a fundamental tool to investigate the occurrence of corruption between inter-systemic codes that undermines the maintenance of the Rule of law<br>A presente tese de doutorado tem por objetivo analisar a argumentação nas decisões judiciais em matéria tributária produzidas pelo Supremo Tribunal Federal de modo a identificar de que forma esse órgão constitucional está contribuindo para a manutenção do Estado de Direito. A partir dos instrumentos teóricos fornecidos pelo método construtivista lógico-semântico e pela teoria sistêmica luhmaniana compreende-se a extensão e a importância da interpretação jurídica do direito. Verifica-se, a partir dela, como devem ser processados os ruídos provenientes de outros subsistemas sociais. O processo de interpretação realizado pelo observadorintérprete do direito será registrado na argumentação jurídica por ele apresentada. E, no caso do Supremo, comporá a fundamentação dos votos dos Ministros. A análise desses argumentos é fundamental para investigar a ocorrência de corrupção entre os códigos intersistêmicos que tanto fragiliza a manutenção do Estado de Direito

Made available in DSpace on 2016-04-26T20:23:32Z (GMT). No. of bitstreams: 1 Otavio Loureiro da Luz.pdf: 714470 bytes, checksum: 1c2f11f1cd3807178a534750bc5dd36b (MD5) Previous issue date: 2015-03-02<br>The objective of this work is to develop the theme the homologation assessment as essential to the process of recognition of the law. For this purpose, sought to demonstrate the importance of the assessment (individual and concrete standard) as bond between the hypothesis and the consequence, it´s function of incidence between these two elements in the process of building the rule of law is essential for the establishment of tax credit that only the administrative authority has the competence to carry it out, the modalities of release, as the taxation pending official recognition by the tax authorities in deontic operation and in case of its failure the need of the official assessment and the establishment of the administrative process to be possible payment or difference or to remedy any irregularity on the part of the taxpayer in his "statement", as well as the violation of constitutional and legal principles, if the tax authorities directly tax enforcement further without the launch by the administrative authority<br>O objetivo do presente trabalho é desenvolver o tema o lançamento por homolação como ato imprescindível ao processo de positivação do direito. Para tanto, procurou-se demonstrar a importância do lançamento (norma individual e concreta) como liame entre a hipótese e a consequência, sua função de incidência entre esses dois elementos no processo de contrução da norma jurídica, imprescindível para a constituição do crédito tributário que somente a autoridade administrativa detém a competência para realizá-lo, as modalidades do lançamento, como se dá o lançamento por homologação na operação deôntica e no caso de sua inobservância, a necessidade do lançamento de ofício e da instauração do processo administrativo para haver eventual pagamento ou diferença ou ainda para sanar alguma irregularidade por parte do contribuinte em sua declaração , bem como da violação dos princípios constitucionais e legais, caso o Fisco promova diretamente a execução fiscal sem o lançamento pela autoridade administrativa

Le développement de la finance islamique a attiré l’attention non seulement des banquiers et des juristes, mais également des pouvoirs publics français depuis quelques années. Cette finance, qui obéit à la loi islamique, fonctionne non pas sur la stipulation de l’intérêt, mais sur deux autres modes de rémunération des bailleurs de fonds : elle applique, d’une part, le principe du partage des profits et des pertes en fondant les transactions sur les contrats de société, et d’autre part, sur une marge bénéficiaire lorsque l’opération s’adosse à un contrat de vente et de location.Parmi les produits bancaires islamiques, les crédits islamiques sont les plus caractéristiques qui écartent la stipulation du ribâ (intérêt). La fixation de leur régime juridique français est tributaire de deux corpus juridiques, a priori, opposés. Bien qu’ils n’aient ni des fondements juridiques, ni des régimes juridiques clairs et précis en droit français, ce dernier arrive à les encadrer. Cet encadrement présente non seulement des points de convergence, mais également des points de divergence avec le droit musulman. La flexibilité de ces systèmes juridiques nous a conduit à définir tant un cadre juridique général pour définir les régimes français de la rémunération du dispensateur de crédit islamique, qu’un cadre juridique spécial pour régir la structuration des opérations adossées à des contrats de vente (comme la mourabaha, le tawarruq, le salam et l’istisna), de location (l’ijara et l’ijara muntahia biltamlik) et de société (comme la moudaraba, la mousharaka et la mousharaka dégressive)<br>The development of the Islamic finance drew the attention of the French public authorities, bankers and lawyers since a few years. This finance, which rules by the Islamic law, does not apply the interest, but two other methods of payment of the financiers: on the one hand, the principle of the profit and loss sharing, by backing the transactions on partnership contracts, and on the other hand, on profit margin when the operation backs on a sale and lease contracts.Among the Islamic banking products, the Islamic credits are the most characteristic. The French legal framework of those transactions depends, in fact, on two legal systems which are apparently in contradiction. Although they have neither legal sources, nor clear and precise legal regulation in French law, the latter could rule them. This framework presents not only some points of convergence, but also points of difference with the Islamic Law. Nevertheless, the flexibility of both Laws led us to define a general legal framework of the remuneration of the Islamic credit provider, and a special legal framework to rule the structuration of the operations backed to partnership (moudaraba, mousharaka et degressive mousharaka), sale (mourabaha, le tawarruq, le salam et l’istisna), and lease contract (ijara et ijara muntahia biltamlik)

碩士<br>逢甲大學<br>財經法律研究所<br>105<br>This study is prompted by the fact that the US government has been taking taxation action in recent years on people with US citizenship and green card holders, and has gradually established the "Foreign Account Tax Compliance Law" and other relevant laws and regulations to request foreign governments as well as domestic and foreign banks to provide information on such individuals’ overseas income. This action, other than leading to international legal disputes, also leads to the panic of the high income population with US citizenship. 　　In Taiwan, many of the high income population only make a very low tax payment through tax relief and planning measures, or even does not have to pay any tax. To improve this situation, the Taiwanese government has adopted a Alternative Minimum Tax, with a reference to the implementation of in the United States, in order to improve the taxation fairness situation and include overseas income, which is currently non-taxable, into the scope of income which is subject to the income tax. However, overseas income items and other items in the Alternative Minimum Tax scope do not seem to be the same in nature, and result in different tax rates and legal sources applicable to domestic and overseas income. Besides, there are limitations in the current taxation practice and technology. Therefore, there is still some space for discussion regarding whether or not overseas income is to be included in the Alternative Minimum Tax. This study aims to discuss the scope of the Alternative Minimum Tax if overseas income is to be included, in order to analyze whether there is indeed space for improvement in the current taxation practice of our country. 　　In order to pursue taxation fairness, social justice as well as economic development, and to include overseas income into the income tax in order to pursue a sustainable development of the tax system, a comprehensive tax collection system is required so as not to make the legal declaration effect greater than the actual tax benefit. In terms of the long-term tax reform in Taiwan, it should be taken into account factors such as tax fairness, neutrality, fiscal balance and economic development, and couple them with the overall financial reform plan for a comprehensive assessment. The paper, then is focus on whether the laws and regulations of the United States should be referred to, and whether the personal income tax should be based on the principles of both nationality and territoriality for enhancing our tax collection technology, reducing the cost of tax collection, as well as enhancing the governmental revenue and improving the situation of unfair tax burden by increasing the obligation of taxpayers and relevant units handling overseas income, or signing double taxation treaties for cross-border cooperation. Conclusions and recommendations are then made accordingly.

A presente dissertação analisará o Estado Social, a sua origem, apresentará um conceito do mesmo, o que este abrange, onde este se encontra plasmado na Constituição da República, qual a sua sustentabilidade, as formas de financiamento e se o crime de abuso de confiança contra a Segurança Social é a essência do seu suporte. Ademais será verificada a desconformidade da interpretação jurisprudencial estabelecida no Acórdão de Fixação de Jurisprudência n.º 8 / 2010 de 23 de Setembro e em que serão demonstradas as possíveis inconstitucionalidades da sua interpretação e aplicação.<br>This present dissertation will examine the welfare state, its origin, will present a concept, what it covers, where it is enshrined in the Constitution of the Republic, its sustainability, ways of financing it and if the crime of embezzlement against Social Security is the core of its support. Also it will be analyzed the disconformity of judicial interpretation established in the Judgement n.º 8/2010 of 23rd of September and which it will be demonstrated the possible unconstitutionality´s of its interpretation and application.

碩士<br>國立高雄第一科技大學<br>科技法律研究所<br>99<br>The development of technologies needs a high quality of legal environment. Louis Gerstner, the former chief director and CEO of IBM said the combination of information technology、life science and Genome technology are shaping a new market, I believe it represent the next revolution. it is not only a industrial revolution but also a social revolution. We speculate that human life are experiencing a significant change, it is a tide arose by biotechnology. The economical Impact by biotechnology making us step into century B from century E, “E”means information on the other hand“B”means biotechnology. In 21th century, computer is an essential element for daily life, and the biotechnology becomes the propeller of world economy. Every nation is developing their own technique in biotechnology area and there are no exception in Taiwan and main land china. For the development of specific industries, every nation , not only lose their administrative control to provide more fresh air but also assist industries by financial tools, like subsidies and tax incentives. It will increasing cash flow output by using subsidies and reducing cash flow incoming by using tax incentives. Taiwan and main land china are using financial tools as mentioned before to promote the biotech-industry growth. In the preliminary step, we will analysis the legal system in subsidies and tax incentives between Taiwan and main land china. From legal structures to theory, deconstruct the government policy to discover the shadow and light. Finally , I expect to provide advisement to Taiwan’s government, helping it to make correct decision in industry policy.

碩士<br>國立成功大學<br>法律學系<br>102<br>First of all, to oppose or to agree with the levy of the Estate and Gift Tax is a subject of debate leading into endless arguments. This paper aims to study the true meaning of the Estate and Gift Tax, finding out a more rigorous theory to support the Estate and Gift Tax. Levying the Death Tax or the Inheritance Tax is part of the system of the Estate and Gift Tax. According to the theory of Principle of Taxable Capasity, it’s more rigid to support the Estate and Gift Tax, and the Inheritance Tax is the discreet theory of choice. Next, the theory of Principle of Taxable Capasity can examine our law of the Estate and Gift Tax in operating and examining the right Tax Subject, and Tax object of the Estate and Gift Tax. On the other hand, focusing upon the law of the Japanese Law in order to point out the contrast of two systems, and amend the faults of the Estate and Gift Tax. Ultimately, the paper discusses the alteration of the tax rate in Estate and Gift Tax. Progressive Tax and Proportional Tax are the uses of tax rate, although Progressive Tax is closer with the use of Principle of Taxable Capasity and the Redistribution of Wealth, a moderate tax rate needs to take the problem with the property rights and tax strangling into consideration.

Le développement de la finance islamique a attiré l’attention non seulement des banquiers et des juristes, mais également des pouvoirs publics français depuis quelques années. Cette finance, qui obéit à la loi islamique, fonctionne non pas sur la stipulation de l’intérêt, mais sur deux autres modes de rémunération des bailleurs de fonds : elle applique, d’une part, le principe du partage des profits et des pertes en fondant les transactions sur les contrats de société, et d’autre part, sur une marge bénéficiaire lorsque l’opération s’adosse à un contrat de vente et de location.Parmi les produits bancaires islamiques, les crédits islamiques sont les plus caractéristiques qui écartent la stipulation du ribâ (intérêt). La fixation de leur régime juridique français est tributaire de deux corpus juridiques, a priori, opposés. Bien qu’ils n’aient ni des fondements juridiques, ni des régimes juridiques clairs et précis en droit français, ce dernier arrive à les encadrer. Cet encadrement présente non seulement des points de convergence, mais également des points de divergence avec le droit musulman. La flexibilité de ces systèmes juridiques nous a conduit à définir tant un cadre juridique général pour définir les régimes français de la rémunération du dispensateur de crédit islamique, qu’un cadre juridique spécial pour régir la structuration des opérations adossées à des contrats de vente (comme la mourabaha, le tawarruq, le salam et l’istisna), de location (l’ijara et l’ijara muntahia biltamlik) et de société (comme la moudaraba, la mousharaka et la mousharaka dégressive)<br>The development of the Islamic finance drew the attention of the French public authorities, bankers and lawyers since a few years. This finance, which rules by the Islamic law, does not apply the interest, but two other methods of payment of the financiers: on the one hand, the principle of the profit and loss sharing, by backing the transactions on partnership contracts, and on the other hand, on profit margin when the operation backs on a sale and lease contracts.Among the Islamic banking products, the Islamic credits are the most characteristic. The French legal framework of those transactions depends, in fact, on two legal systems which are apparently in contradiction. Although they have neither legal sources, nor clear and precise legal regulation in French law, the latter could rule them. This framework presents not only some points of convergence, but also points of difference with the Islamic Law. Nevertheless, the flexibility of both Laws led us to define a general legal framework of the remuneration of the Islamic credit provider, and a special legal framework to rule the structuration of the operations backed to partnership (moudaraba, mousharaka et degressive mousharaka), sale (mourabaha, le tawarruq, le salam et l’istisna), and lease contract (ijara et ijara muntahia biltamlik)