The Resource O abuso de direito tributário
O abuso de direito tributário
Resource Information
The item O abuso de direito tributário represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item O abuso de direito tributário represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article discusses the concepts of tax avoidance, tax evasion and abuse of law. First it looks at how the 'abuse of law' doctrine has evolved in countries that have influenced the Brazilian legal system. Then it looks at how the concepts are dealt with in the jurisprudence of the Brazilian High Courts. The article concludes that the existence of obvious inconsistencies in the decisions of federal administrative courts highlights the need for a specific legal treatment in order to diminish legal uncertainty
- Language
- eng
- Label
- O abuso de direito tributário
- Title
- O abuso de direito tributário
- Language
- eng
- Summary
- This article discusses the concepts of tax avoidance, tax evasion and abuse of law. First it looks at how the 'abuse of law' doctrine has evolved in countries that have influenced the Brazilian legal system. Then it looks at how the concepts are dealt with in the jurisprudence of the Brazilian High Courts. The article concludes that the existence of obvious inconsistencies in the decisions of federal administrative courts highlights the need for a specific legal treatment in order to diminish legal uncertainty
- Citation source
- In: Revista Dialética de direito tributário. - São Paulo. - (2014),
- http://library.link/vocab/creatorName
- Rosenblatt, P
- Geographic coverage
- International
- Language note
- Portuguese
- http://library.link/vocab/subjectName
-
- tax avoidance
- tax evasion
- abuse of law
- anti-evasion
- case law
- Label
- O abuso de direito tributário
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/O-abuso-de-direito-tribut%C3%A1rio/4jBdmbeXBY0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/O-abuso-de-direito-tribut%C3%A1rio/4jBdmbeXBY0/">O abuso de direito tributário</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/O-abuso-de-direito-tribut%C3%A1rio/4jBdmbeXBY0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/O-abuso-de-direito-tribut%C3%A1rio/4jBdmbeXBY0/">O abuso de direito tributário</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
