Transação tributária no Direito brasileiro
Ano de defesa: | 2020 |
---|---|
Autor(a) principal: | |
Orientador(a): | |
Banca de defesa: | |
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: |
Brasil
|
Palavras-chave em Português: | |
Palavras-chave em Inglês: | |
Área do conhecimento CNPq: | |
Link de acesso: | https://tede2.pucsp.br/handle/handle/23257 |
Resumo: | This document aims to study the admissibility, the legal nature, the assumptions and the effects of the transaction involving taxes in national law, in view of the doctrinal resistance and the timid use of the institute by the State. It analyzes the phenomenon based on legal dogmatics, conceiving it as a fact with the purpose of resolving the dispute and inserting a rule in the legal system, which alters the regime for complying with the tax obligation. It describes the transaction within the scope of civil, administrative and procedural dogmatics, delimiting the basic discipline on which the legal commands of a tax nature stand. It recognizes the constitutionality of the tax transaction in Brazilian law, which concretizes the principles of the democracy, the public purpose, the reasonable length of proceedings, the capacity of contribution and the efficiency. It identifies the constitutional limits for authorization of the transaction, prescribed especially by the principles of legality, reasonableness, equality, morality, publicity and access to Justice. It situates the transaction in the context of the tax legal relationship, understanding by its application only to the main tax obligation - including fines and taxes -, which has changed its way of extinguishing under the pact. The legal nature of the transaction is considered to be contractual, considering that the manifestation of will does not appear as a mere presumption of validity or effectiveness of the act. It lists the assumptions for the conclusion of the convention, including the subjects, who must be legitimate and able to compromise; the reason, based on a dispute, characterized by default or objective doubt about the exaction; the purpose, consistent in resolving the conflict, in order to serve the collective interest; the objects, the pact falling on the main tax obligation and the litigation; and the content, which includes clauses for extinguishing the dispute and changing the way of complying with the obligation, in addition to the possibility of fixing accessory and accidental elements. It clarifies the effects of this convention, alluding to those of a procedural nature, including the settlement of the dispute and the formation of a judicial note, and of a substantial nature, establishing a new program to comply with the tax obligation, with the relevant effects according to the clauses adjusted. It distinguishes the transaction from the novation, considering the absence of the animus novandi in that one. It addresses state laws that convey norms that authorize tax transactions, discussing their compliance or not with respect to the topics covered during the study. It details the prescriptions of Federal Law No. 13,988/2020, highlighting the advances in the legislative treatment of the matter and making criticisms. At the end, it lists the results achieved throughout the study, concluding by the reduced exploitation of this efficient means of conflict resolution by the national legal system |
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Lisboa, Julcira Maria de Mello Viannahttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4133785E9Câmara, Lauro Tércio Bezerra2020-10-13T12:31:15Z2020-08-25Câmara, Lauro Tércio Bezerra. Transação tributária no Direito brasileiro. 2020. 192 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2020.https://tede2.pucsp.br/handle/handle/23257This document aims to study the admissibility, the legal nature, the assumptions and the effects of the transaction involving taxes in national law, in view of the doctrinal resistance and the timid use of the institute by the State. It analyzes the phenomenon based on legal dogmatics, conceiving it as a fact with the purpose of resolving the dispute and inserting a rule in the legal system, which alters the regime for complying with the tax obligation. It describes the transaction within the scope of civil, administrative and procedural dogmatics, delimiting the basic discipline on which the legal commands of a tax nature stand. It recognizes the constitutionality of the tax transaction in Brazilian law, which concretizes the principles of the democracy, the public purpose, the reasonable length of proceedings, the capacity of contribution and the efficiency. It identifies the constitutional limits for authorization of the transaction, prescribed especially by the principles of legality, reasonableness, equality, morality, publicity and access to Justice. It situates the transaction in the context of the tax legal relationship, understanding by its application only to the main tax obligation - including fines and taxes -, which has changed its way of extinguishing under the pact. The legal nature of the transaction is considered to be contractual, considering that the manifestation of will does not appear as a mere presumption of validity or effectiveness of the act. It lists the assumptions for the conclusion of the convention, including the subjects, who must be legitimate and able to compromise; the reason, based on a dispute, characterized by default or objective doubt about the exaction; the purpose, consistent in resolving the conflict, in order to serve the collective interest; the objects, the pact falling on the main tax obligation and the litigation; and the content, which includes clauses for extinguishing the dispute and changing the way of complying with the obligation, in addition to the possibility of fixing accessory and accidental elements. It clarifies the effects of this convention, alluding to those of a procedural nature, including the settlement of the dispute and the formation of a judicial note, and of a substantial nature, establishing a new program to comply with the tax obligation, with the relevant effects according to the clauses adjusted. It distinguishes the transaction from the novation, considering the absence of the animus novandi in that one. It addresses state laws that convey norms that authorize tax transactions, discussing their compliance or not with respect to the topics covered during the study. It details the prescriptions of Federal Law No. 13,988/2020, highlighting the advances in the legislative treatment of the matter and making criticisms. At the end, it lists the results achieved throughout the study, concluding by the reduced exploitation of this efficient means of conflict resolution by the national legal systemEste documento visa ao estudo da admissibilidade, da natureza jurídica, dos pressupostos e dos efeitos da transação envolvendo tributos no direito nacional, ante a resistência doutrinária e a tímida utilização do instituto pelo Estado. Analisa o fenômeno a partir da dogmática jurídica, concebendo-o como fato com efeitos de solucionar a lide e de inserir norma no sistema jurídico, a qual altera o regime de adimplemento da obrigação tributária. Descreve a transação no âmbito das dogmáticas civil, administrativa e processual, delimitando a disciplina básica sobre a qual se erguem os comandos jurídicos de natureza tributária. Reconhece a constitucionalidade da transação tributária no direito pátrio, a qual concretiza os princípios democrático, da finalidade pública, da razoável duração do processo, da capacidade contributiva e da eficiência. Identifica os limites constitucionais para autorização da transação, prescritos especialmente pelos princípios da legalidade, da razoabilidade, da igualdade, da moralidade, da publicidade e do acesso à Justiça. Situa a transação no contexto da relação jurídica fiscal, entendendo pela sua aplicação somente à obrigação tributária principal – incluindo multas e tributos –, a qual tem alterado o seu modo de extinção por força do pacto. Reputa ser contratual a natureza jurídica da transação, considerando que a manifestação de vontade não figura como mero pressuposto de validade ou de eficácia do ato. Elenca os pressupostos para a celebração da convenção, incluindo os sujeitos, devendo estar legitimados e aptos a transigir; o motivo, calcado num litígio, caracterizado pelo inadimplemento ou pela dúvida objetiva acerca da exação; a finalidade, consistente na solução do conflito, de modo a atender ao interesse coletivo; os objetos, recaindo o pacto sobre a obrigação tributária principal e sobre o litígio; e o conteúdo, o qual compreende cláusulas de extinção do litígio e de alteração do modo de adimplemento da obrigação, além da possibilidade de fixação de elementos acessórios e acidentais. Elucida os efeitos dessa convenção, aludindo aos de natureza processual, incluindo a solução do litígio e a formação de título executivo, e de natureza substancial, estabelecendo novo programa de adimplemento da obrigação fiscal, com os efeitos pertinentes em função das cláusulas ajustadas. Distingue a transação da novação, considerando a ausência do animus novandi naquela. Aborda leis estaduais que veiculam normas jurídicas autorizadoras de transação tributária, discorrendo acerca de sua conformidade ou não com relação aos temas abordados no decorrer do estudo. Detalha as prescrições da Lei Federal nº 13.988/2020, destacando os avanços no trato legislativo da matéria e tecendo críticas. Ao final, enumera os resultados alcançados ao longo do estudo, concluindo pela reduzida exploração desse eficiente meio de solução de conflitos pelo sistema jurídico nacionalapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/52395/Lauro%20T%c3%a9rcio%20Bezerra%20C%c3%a2mara.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em DireitoPUC-SPBrasilFaculdade de DireitoDireito tributário - BrasilImpoTransação (Direito)Taxation - Law and legislationTaxationAccord and satisfactionCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOTransação tributária no Direito brasileiroinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTLauro Tércio Bezerra Câmara.pdf.txtLauro Tércio Bezerra Câmara.pdf.txtExtracted texttext/plain611423https://repositorio.pucsp.br/xmlui/bitstream/handle/23257/4/Lauro%20T%c3%a9rcio%20Bezerra%20C%c3%a2mara.pdf.txtd0dde33251cbff2bdae1b3923d7722deMD54LICENSElicense.txtlicense.txttext/plain; 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dc.title.por.fl_str_mv |
Transação tributária no Direito brasileiro |
title |
Transação tributária no Direito brasileiro |
spellingShingle |
Transação tributária no Direito brasileiro Câmara, Lauro Tércio Bezerra Direito tributário - Brasil Impo Transação (Direito) Taxation - Law and legislation Taxation Accord and satisfaction CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
Transação tributária no Direito brasileiro |
title_full |
Transação tributária no Direito brasileiro |
title_fullStr |
Transação tributária no Direito brasileiro |
title_full_unstemmed |
Transação tributária no Direito brasileiro |
title_sort |
Transação tributária no Direito brasileiro |
author |
Câmara, Lauro Tércio Bezerra |
author_facet |
Câmara, Lauro Tércio Bezerra |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Lisboa, Julcira Maria de Mello Vianna |
dc.contributor.authorLattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4133785E9 |
dc.contributor.author.fl_str_mv |
Câmara, Lauro Tércio Bezerra |
contributor_str_mv |
Lisboa, Julcira Maria de Mello Vianna |
dc.subject.por.fl_str_mv |
Direito tributário - Brasil Impo Transação (Direito) |
topic |
Direito tributário - Brasil Impo Transação (Direito) Taxation - Law and legislation Taxation Accord and satisfaction CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.eng.fl_str_mv |
Taxation - Law and legislation Taxation Accord and satisfaction |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
description |
This document aims to study the admissibility, the legal nature, the assumptions and the effects of the transaction involving taxes in national law, in view of the doctrinal resistance and the timid use of the institute by the State. It analyzes the phenomenon based on legal dogmatics, conceiving it as a fact with the purpose of resolving the dispute and inserting a rule in the legal system, which alters the regime for complying with the tax obligation. It describes the transaction within the scope of civil, administrative and procedural dogmatics, delimiting the basic discipline on which the legal commands of a tax nature stand. It recognizes the constitutionality of the tax transaction in Brazilian law, which concretizes the principles of the democracy, the public purpose, the reasonable length of proceedings, the capacity of contribution and the efficiency. It identifies the constitutional limits for authorization of the transaction, prescribed especially by the principles of legality, reasonableness, equality, morality, publicity and access to Justice. It situates the transaction in the context of the tax legal relationship, understanding by its application only to the main tax obligation - including fines and taxes -, which has changed its way of extinguishing under the pact. The legal nature of the transaction is considered to be contractual, considering that the manifestation of will does not appear as a mere presumption of validity or effectiveness of the act. It lists the assumptions for the conclusion of the convention, including the subjects, who must be legitimate and able to compromise; the reason, based on a dispute, characterized by default or objective doubt about the exaction; the purpose, consistent in resolving the conflict, in order to serve the collective interest; the objects, the pact falling on the main tax obligation and the litigation; and the content, which includes clauses for extinguishing the dispute and changing the way of complying with the obligation, in addition to the possibility of fixing accessory and accidental elements. It clarifies the effects of this convention, alluding to those of a procedural nature, including the settlement of the dispute and the formation of a judicial note, and of a substantial nature, establishing a new program to comply with the tax obligation, with the relevant effects according to the clauses adjusted. It distinguishes the transaction from the novation, considering the absence of the animus novandi in that one. It addresses state laws that convey norms that authorize tax transactions, discussing their compliance or not with respect to the topics covered during the study. It details the prescriptions of Federal Law No. 13,988/2020, highlighting the advances in the legislative treatment of the matter and making criticisms. At the end, it lists the results achieved throughout the study, concluding by the reduced exploitation of this efficient means of conflict resolution by the national legal system |
publishDate |
2020 |
dc.date.accessioned.fl_str_mv |
2020-10-13T12:31:15Z |
dc.date.issued.fl_str_mv |
2020-08-25 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
Câmara, Lauro Tércio Bezerra. Transação tributária no Direito brasileiro. 2020. 192 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2020. |
dc.identifier.uri.fl_str_mv |
https://tede2.pucsp.br/handle/handle/23257 |
identifier_str_mv |
Câmara, Lauro Tércio Bezerra. Transação tributária no Direito brasileiro. 2020. 192 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2020. |
url |
https://tede2.pucsp.br/handle/handle/23257 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
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application/pdf |
dc.publisher.none.fl_str_mv |
Pontifícia Universidade Católica de São Paulo |
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Programa de Estudos Pós-Graduados em Direito |
dc.publisher.initials.fl_str_mv |
PUC-SP |
dc.publisher.country.fl_str_mv |
Brasil |
dc.publisher.department.fl_str_mv |
Faculdade de Direito |
publisher.none.fl_str_mv |
Pontifícia Universidade Católica de São Paulo |
dc.source.none.fl_str_mv |
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