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A (in)constitucionalidade da quebra do sigilo bancário pela Administração Tributária – art. 6º da LC nº 105/2001
(Universidade Federal de Santa Maria, 2012-12-17)
The interest on bank secrecy and it's implications on law are elements
that populate the doctrinal and jurisprudential discussions. The issue of
Complementary Law. º 105/2001 brought new dimensions to the issue, as ...
Planejamento tributário e o parágrafo único do artigo 116 do Código Tributário Nacional – interpretação e finalidade da norma
(Universidade Federal de Santa Maria, 2012-12-21)
The scope of this work is the study of the sole paragraph of article 116 of the National Tax Code and its effects on tax planning. Introduced the national laws by Complementary Law No. 104/2001, the device under discussion ...
Definição do marco inicial de contagem do prazo decadencial do ITCD na hipótese de transmissão causa mortis
(Universidade Federal de Santa Maria, 2012-12-17)
The decadence, in its primary function, aims to prevent legal relations from lasting indefinitely, while ensuring the observance of the Principle of Legal Security and the balance between the subjects from which the bond ...