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The Resource Teoria dos direitos fundamentais em matéria tributária : restrição a direitos do contribuinte e proporcionalidade

Teoria dos direitos fundamentais em matéria tributária : restrição a direitos do contribuinte e proporcionalidade

Label
Teoria dos direitos fundamentais em matéria tributária : restrição a direitos do contribuinte e proporcionalidade
Title
Teoria dos direitos fundamentais em matéria tributária : restrição a direitos do contribuinte e proporcionalidade
Creator
Subject
Language
eng
Summary
Theory of fundamental rights in tax matters: restriction of taxpayer's rights and proportionality. This thesis intends to be a theory of fundamental rights of taxpayers, with a special focus on setting the theoretical framework for the application of the proportionality principle as an interpretive tool to control taxpayers "fundamental rights" restrictions. It assumes the model of interpretation of fundamental rights developed within the German constitutional culture for the last decades (specially as it was reconstructed by Robert Alexy) and works on defining what of that theory is and what is not applicable for the interpretation of fundamental rights concerning taxation. By doing this, the thesis also challenges a very strong German doctrine according to which tax rules can (and must) be abstractly classified consistently to their function or their main purpose: revenue-raising (and burden-sharing), economic behavior addressing or practicability. The thesis then also argues against one of the main implications of such classification for the sake of taxpayers' rights application: the one that says only non-revenue oriented tax rules can be subjected to the proportionality control
http://library.link/vocab/creatorName
Rocha, P.V. Vieira da
Geographic coverage
  • Europe
  • European Union
  • Latin America
  • South America
Index
no index present
Language note
Portuguese
Literary form
non fiction
http://library.link/vocab/subjectName
  • taxpayer rights
  • proportionality
  • tax system
Label
Teoria dos direitos fundamentais em matéria tributária : restrição a direitos do contribuinte e proporcionalidade
Instantiates
Publication
Extent
351 p.
Isbn
9788576748878
Label
Teoria dos direitos fundamentais em matéria tributária : restrição a direitos do contribuinte e proporcionalidade
Publication
Extent
351 p.
Isbn
9788576748878

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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