Download or read book Normas gerais de direito tribut rio 1 ed 2018 written by Hugo de Brito Machado and published by . This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Neste livro o Autor, consagrado tributarista de renome internacional, examina os conceitos fundamentais da legislação tributária, para depois estudar a vigência da legislação tributária, a aplicação da legislação tributária, a interpretação e integração da legislação tributária, a obrigação tributária, o crédito tributário e a Administração Tributária. Obra essencial de introdução ao Direito Tributário

Download or read book Normas gerais de direito tribut rio Vol 1 written by Falcão, Joaquim and published by Editora FGV. This book was released on 2016-04-05 with total page 229 pages. Available in PDF, EPUB and Kindle. Book excerpt: A obra trata, de forma didática e clara, dos conceitos e princípios de normas gerais de direito tributário, analisando as questões em face das condições econômicas do desenvolvimento do país e das discussões recentes sobre o processo de reforma do Estado. O material apresentado neste primeiro volume abrange assuntos relevantes, como: normas tributárias - fontes; vigência e aplicação; interpretação e integração; obrigação tributária; responsabilidade tributária; e lançamento: princípio e modalidades.

Download or read book Normas gerais de direito tribut rio Vol 2 written by Falcão, Joaquim and published by Editora FGV. This book was released on 2016-04-05 with total page 213 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1. Direito tributario. I. Falcao, Joaquim, 1943_ . II. Guerra, Sergio, 1964_ . III. Almeida, Rafael. IV. Fundacao Getulio Vargas. V. FGV Management. VI. Serie.

Download or read book Direito Tributario Teoria E 1 000 Questoes written by Claudio Borba and published by Elsevier Brasil. This book was released on 2007 with total page 908 pages. Available in PDF, EPUB and Kindle. Book excerpt: Direito tributário 1: Constituição Federal: a competência tributária, suas espécies, característica e limitações; Direito tributário 2: livro primeiro do Código Tributário Nacional e demais leis sobre normas gerais; Direito tributário 3: livro segundo do Código Tributário Nacional: título 1, Legislação Tributária e título 3, Obrigação Tributária; Direito tributário 4: livro segundo do Código Tributário Nacional: título 3, Crédito Tributário; Direito tributário 5: livro segundo do Código Tributário Nacional: título 4, Administração Tributária e Lei de Execuções Fiscais.

Download or read book Curso de direito tribut rio 39 ed 2018 written by Hugo de Brito Machado and published by . This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Um dos mais conceituados e atualizados cursos de Direito Tributário, que apresenta uma espécie de “Teoria Geral” desse Direito – com seus conceitos, fundamentos e normas gerais – seguida do exame minucioso do Sistema Tributário brasileiro, institutos, regras e cada uma das figuras impositivas tributárias, estudadas sob os aspectos da competência, função, fato gerador, base de cálculo, lançamento etc.

Download or read book Normas gerais de direito tribut rio written by Cláudio Martins and published by . This book was released on 1969 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Normas gerais de direito tribut rio written by Maria do Rosário Esteves and published by . This book was released on 1997 with total page 129 pages. Available in PDF, EPUB and Kindle. Book excerpt: Estudo científico da lei complementar introdutória de normas gerais de direito tributário no ordenamento jurídico brasileiro.

Download or read book Curso de Direito Tribut rio Completo 15a edi o 2024 written by Leandro Paulsen and published by . This book was released on 2024-02-20 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: O CURSO DE DIREITO TRIBUTÁRIO COMPLETO apresenta os principais aspectos e desdobramentos doutrinários e jurisprudenciais sobre o direito tributário. O autor Leandro Paulsen dá início a abordagem pelas noções e conceitos fundamentais à compreensão da tributação, segue pela análise do Sistema Tributário Nacional desenhado pela Constituição Federal e continua com o estudo das normas gerais de Direito Tributário, que uniformizam e orientam a tributação nos âmbitos federal, estadual e municipal. Mas, para ser completo, também expõe cada imposto e as principais contribuições. E ainda traz as questões procedimentais e processuais relativas à tributação, bem como aponta a interseção do Direito Tributário com o Direito Penal. Obra destinada especialmente aos alunos dos cursos de graduação e pós-graduação, bem como ao público profissional. A 15a edição - 2024 foi revista e atualizada e está de acordo com a Emenda Constitucional n. 132 de 20-12-2023 (Reforma Tributária). Data de fechamento da edição: 17-1-2024.

Download or read book Manual de Direito tribut rio 18a edi o de 2019 written by Sérgio Pinto Martins and published by . This book was released on 2018-08-22 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Este Manual de Direito Tributário foi concebido por seu autor como verdadeiro curso sobre a matéria, sistematizado para que o leitor tenha a sensação de estar tendo uma verdadeira aula. As poucas notas de rodapé proporcionam uma leitura fluída e focada para o assunto que está sendo estudado. A obra inicia-se com a Teoria do Direito Tributário, incluindo histórico, denominação, conceito, autonomia, posição enciclopédica, relações com outros ramos, fontes, eficácia no tempo e no espaço, aplicação da legislação tributária, interpretação e integração de suas normas e princípios. Engloba, portanto, parte do que a Constituição e o Código Tributário Nacional (CTN) chamam de normas gerais de Direito Tributário. Em seguida, são analisados o tributo e suas espécies, o sistema tributário nacional, as limitações constitucionais ao poder de tributar, a discriminação de rendas tributárias, a obrigação tributária, o crédito tributário, com suas divisões, especialmente a suspensão de seus efeitos, sua extinção e hipóteses de exclusão, assim como a administração tributária, o ilícito tributário e o processo administrativo e judicial tributário. Ao final, há um pequeno estudo em relação a cada imposto, indicando seus principais aspectos. O livro chega à 18a edição devidamente atualizado, incluindo a decisão do STJ no RESp 1.739.641, segundo o qual o parcelamento tributário simplificado não pode ter limite fixado em portaria.

Download or read book Manual de direito tribut rio written by Sérgio Pinto Martins and published by . This book was released on 2003 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: Trata da Teoria do Direito Tributário, seu histórico, denominação, conceito, autonomia, posição enciclopédica, relações com outros ramos, fontes, eficácia no tempo e no espaço, aplicação da legislação tributária, interpretação e integração de suas normas e princípios. Engloba, portanto, parte do que a Constituição e o Código Tributário Nacional (CTN) chamam de normas gerais de Direito Tributário. Em seguida, são analisados o tributo e suas espécies, o sistema tributário nacional, as limitações constitucionais ao poder de tributar, a discriminação de renda tributária, a obrigação tributária, o crédito tributário, com suas divisões, especialmente a suspensão de seus efeitos, sua extinção e hipóteses de exclusão, assim como a administração tributária, o ilícito tributário e o processo administrativo e judicial tributário. Ao final dos conceitos, o autor faz um estudo em relação a cada imposto, indicando seus principais fatores e características.

Download or read book Taxpayers in International Law written by Juliane Kokott and published by Bloomsbury Publishing. This book was released on 2022-03-24 with total page 645 pages. Available in PDF, EPUB and Kindle. Book excerpt: This ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayers' rights into account from the beginning. The book is the result of several years of research conducted with the support of the International Law Association. Taxpayers in International Law puts taxpayers' rights on the global international tax agenda as the necessary counterweight and complement to Base Erosion and Profit Shifting (BEPS). Importantly, it pleads for a global minimum standard of legal protection of the fundamental rights of taxpayers and extracts the content of such rights from relevant constitutional principles of many countries around the world. The book is structured in 3 parts: Part I focusses on the legal sources and on the relations between taxation and international human rights law. Part II identifies general principles and specific taxpayers' rights, groups them into 3 categories (procedural, related to sanctions, and substantive), and analyses the different implications that arise in each of them. Part III features concrete proposals for establishing a global framework for the protection of taxpayers' rights, including guidelines for tax authorities. The book is a unique instrument for the daily work of practitioners and international tax scholars interested in securing the protection of taxpayer's fundamental rights, as well as for those involved in tax collection worldwide. Taxpayers can refer to the book to find out which rulings and concepts can help them enforce their rights; tax authorities and judges can use the book to verify which rights have to be respected.

Download or read book Introducing a General Anti Avoidance Rule GAAR written by Mr.Christophe J Waerzeggers and published by International Monetary Fund. This book was released on 2016-01-31 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax avoidance continues to attract attention globally with strong support for tax law reform at all levels. This Tax Law IMF Technical Note focuses on some of the key design and drafting considerations of one specific legal instrument (being, a statutory general anti-avoidance rule (GAAR)) which is often considered by authorities to combat unacceptable tax avoidance practices. A GAAR is typically designed to strike down those otherwise lawful practices that are found to be carried out in a manner which undermines the intention of the tax law such as where a taxpayer has misused or abused that law. However, the objective of combating unacceptable tax avoidance can itself make the legal design of a GAAR complex. This is simply because the phrase “tax avoidance” means different things to different people. Whatever the form of a GAAR, it should give effect to a policy that seeks to strike down blatant, artificial or contrived arrangements which are tax driven. However, the GAAR should be designed and applied so as not to inhibit or impede ordinary commercial transactions. This Tax Law IMF Technical Note discusses and explores how drawing a line between those arrangements which should be caught by the GAAR is a matter of degree and can be delicate.

Download or read book The Universal Obligation of Nuclear Disarmament written by Antônio Augusto Cançado Trindade and published by . This book was released on 2017 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Integrating Food into Urban Planning written by Yves Cabannes and published by UCL Press. This book was released on 2018-11-22 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: The integration of food into urban planning is a crucial and emerging topic. Urban planners, alongside the local and regional authorities that have traditionally been less engaged in food-related issues, are now asked to take a central and active part in understanding how food is produced, processed, packaged, transported, marketed, consumed, disposed of and recycled in our cities. While there is a growing body of literature on the topic, the issue of planning cities in such a way they will increase food security and nutrition, not only for the affluent sections of society but primarily for the poor, is much less discussed, and much less informed by practices. This volume, a collaboration between the Bartlett Development Planning Unit at UCL and the Food Agricultural Organisation, aims to fill this gap by putting more than 20 city-based experiences in perspective, including studies from Toronto, New York City, Portland and Providence in North America; Milan in Europe and Cape Town in Africa; Belo Horizonte and Lima in South America; and, in Asia, Bangkok and Tokyo. By studying and comparing cities of different sizes, from both the Global North and South, in developed and developing regions, the contributors collectively argue for the importance and circulation of global knowledge rooted in local food planning practices, programmes and policies.

Download or read book CyberBRICS written by Luca Belli and published by Springer Nature. This book was released on 2021-01-04 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book stems from the CyberBRICS project, which is the first major attempt to produce a comparative analysis of Internet regulations in the BRICS countries – namely, Brazil, Russia, India, China, and South Africa. The project has three main objectives: 1) to map existing regulations; 2) to identify best practices; and 3) to develop policy recommendations in the various areas that compose cybersecurity governance, with a particular focus on the strategies adopted by the BRICS countries to date. Each study covers five essential dimensions of cybersecurity: data protection, consumer protection, cybercrime, the preservation of public order, and cyberdefense. The BRICS countries were selected not only for their size and growing economic and geopolitical relevance but also because, over the next decade, projected Internet growth is expected to occur predominantly in these countries. Consequently, the technology, policy and governance arrangements defined by the BRICS countries are likely to impact not only the 3.2 billion people living in them, but also the individuals and businesses that choose to utilize increasingly popular applications and services developed in BRICS countries according to BRICS standards. Researchers, regulators, start-up innovators and other Internet stakeholders will find this book a valuable guide to the inner workings of key cyber policies in this rapidly growing region.

Download or read book Innovation and Transition in Law Experiences and Theoretical Settings written by and published by Dykinson. This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This book features a discussion on the modernisation of law and legal change, focusing on the key concepts of innovation" and "transition". These concepts both appear to be relevant and poorly defined in contemporary legal science. A critical reflection on the heuristic value of these categories seems appropriate, particularly considering their dyadic value. While innovation is increasingly appearing in the present day as being the category in which one looks at the modernisation of law, the concept of transition also seems to be the privileged place of occurrence for such dynamics. This group of Italian and Brazilian scholars contributing to this volume intends to investigate such problems through an interdisciplinary prism. It includes points of view both internal to legal studies - such as the history of law, theory of law, constitutional law, private law and commercial law - and external, such as political philosophy and history of justice and political institutions.

Download or read book Anarchism in Latin America written by Ángel J. Cappelletti and published by AK Press. This book was released on 2018-02-13 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: The available material in English discussing Latin American anarchism tends to be fragmentary, country-specific, or focused on single individuals. This new translation of Ángel Cappelletti's wide-ranging, country-by-country historical overview of anarchism's social and political achievements in fourteen Latin American nations is the first book-length regional history ever published in English. With a foreword by the translator. Ángel J. Cappelletti (1927–1995) was an Argentinian philosopher who taught at Simon Bolivar University in Venezuela. He is the author of over forty works primarily investigating philosophy and anarchism. Gabriel Palmer-Fernandez is Distinguished Professor of Philosophy and Religious Studies at Youngstown State University.