Substituição tributária por pressuposto legal: estudo da pertinência ao sistema

• Ano de defesa: 2010
• Autor(a) principal: Bertachini, Eliana Maria Barbieri
• Orientador(a): Carrazza, Roque Antonio
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Direito
• Departamento: Faculdade de Direito
• País: BR
• Palavras-chave em Português: Substituição tributária
• Palavras-chave em Inglês: Tax law; Replacement tax; Tax substitution
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO
• Link de acesso: https://tede2.pucsp.br/handle/handle/5477

The study is based on problems arising in the practical application of the tax substitution called "forward", especially in the operations and benefits subject to tax on transactions relating to the Goods and the Rendering of Interstate and Intermunicipal Transportation and Communication. The choice of the GST as a model for examining the application of the system is due to two factors: knowledge of the tax, by professional practice, and fractioned characteristic of the kind to which we understand specifically addressed the tax substitution. The problems arising from the share of taxation powers to impose the GST between the states and the DF in a state of federal education policy, coupled with the increasing application of the collection concentrated, incite questions about the legitimacy of the amendment of the Constitution, the legality of incidence of the tax due to subsequent taxable event and reach the standard of undue refund for the species. In tax, characterized by multiphase incidence, causes species to affect the operation or provision later, ie on the fact presumed. These, among others, are discussions that permeate the legal means and on which we focus in this work. The proposal is to examine the changing structure of the tax relationship caused by the application of the tax substitution in order to confront the replacement tax regime applied to the GST tax with constitutional principles. So it is necessary to dissect the concepts and definitions of obligation and tax relationship and training standards of the hypothesis of incidence, especially the passive immunity, the triggering event, the basis of calculation and temporal element. Moreover, it is essential to the raid discussed the principles and theories of unity and integration of systems and the legal system. The purpose is to verify the relevance of the type system