Contribuições no sistema constitucional tributário: resgatando os laços do direito tributário com o direito financeiro

• Ano de defesa: 2006
• Autor(a) principal: Scheffel, Roselí Silma
• Orientador(a): Santi, Eurico Marcos Diniz de
• Tipo de documento: Tese
• 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: Arrecadação de receita; Contribuição; Direito tributario > Brasil; Direito financeiro > Brasil; Contribuicoes (Direito tributario) > Brasil
• Palavras-chave em Inglês: Tributary law; Financial law
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO
• Link de acesso: https://tede2.pucsp.br/handle/handle/7423

The present achievement had as purpose to inquire the jurisprudential and doctrinarian comprehension established in a way that the destination of the gathered product in the quality of assessment doesn t matter to the tributary law, only to the financial law, by the way of the affection to a specific destination not being part of the obligative structure either to a master-rule of tributary incidence. This has contributed to the reiterated inobservance by the Union, of the gathered product destination that had tried the institution of assessment, confronting in this way, either the constitutional pretext of tributary normatization or once it has been considered later, quitting of applying the gathered product in this quality of assessment for the traced purpose in the respective established laws. On this way, it has been studied the tributary constitutional principles, identifying the most suitable meaning referent to the assessment and it has been analyzed the doctrinarian and jurisprudential building arouse several tribute types, concluding that the assessment for it being legitimately instituted owe strict observance to the constitutional aims that tries its creation, always conditioned to a previous affectation of the gathered product, under penality of subverting the respect to the citizens rights in the reasonable distribution of the custom income and admit that for oblique via, Union disrespects the transference constitutionally assured from tributary income to other political people, that ends by implying in an affront to federative principle where for the harmonical acquaintanceship of the juridical orders it is necessary to observe the constitutional discrimination of competences included on itself the tributary incomes, that regards the tributary income of superior level entity. As a way to assure the law constitutionally consecrated, from State embarrassment over the person inheritance, via assessment, only if it is present and agreeably observed specific penality, the contributor can oppose himself to such charge if the same one has not been affected to the constitutionally accepted ends choosing for the discussion in administrative instance, through the correct tributary administrative process or resigning to the tributary administrative contentious, opting by the access to Judiciary Power, using among other actions a warrant of protection of declaratory action, annulatory action or the indebt repetition action, in this hypotheses of existing legal forecast of income affection to specific constitutionally authorized waste, having verified the deviation in the application of the gathered resources, not allowing the justificative that the extinguishments of tributary credit, due the payment, the resources applicability is merely concerned to financial law, disrespecting in this way the most expensive constitutional aim, letting the citizen contributor in the edge of jurisdictional tutelage, even due the most flagrant unconstitutionalities resulting from evidence about the confrontation of the established laws of several assessment disguising the constitutional principles put by the legislative constitutor in complete affront to Law Democratic State, quoted in the 1st article of Brazilian Federative Republican Constitution