Sanção política: mudança do entendimento do STF no RE 1.090.591(RG tema 1042)
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Tipo
TCC
Data de publicação
2022-06
Periódico
Citações (Scopus)
Autores
Freitas, Gustavo Martins de
Orientador
Dallari Júnior, Hélcio de Abreu
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
Sanções Políticas em Direito Tributário são medidas indiretas empreendidas pelo
Fisco, mediante desvirtuamento do poder de polícia, compelindo o contribuinte ao pagamento
de tributos em atraso, impedindo-o de exercer o direito ao contraditório, ampla defesa e devido
processo legal, no âmbito administrativo ou judicial, em face de prejuízo real ou potencial a sua
atividade empresarial. O Fisco passa a exigir valores referentes a fatos geradores diferentes da
situação ensejadora do exercício do poder de polícia, mediante a prática de atos constritivos às
garantias da livre iniciativa e concorrência, prejudicando o exercício da atividade empresarial
do contribuinte. O empresário se vê coagido em pagar sob pena de perder o negócio, a
mercadoria, ou qualquer outra razão de cunho comercial. O trabalho em tela irá tecer sobre o
termo: sanções políticas e o RE 1.090.591.
Political Sanctions in Tax Law are indirect measures taken by the Tax Authorities, through distortion of the police power, forcing the taxpayer to pay taxes in arrears, preventing him from exercising the right to the adversary system, ample defense and due legal process, in the administrative or judicial scope, in the face o factual or potential demage to its business activity. The Tax Authorities now demand amounts referring to triggering events Other than the situation the gave rise to the exercise of police power, through the practice of restrictive acts to the guarantees of free initiative and competition, harming the exercise of the taxpayer’s business activity. The entrepreneur is forced to pay under is forced to pay under penalty of losing the business, the merchandise, or any Other comercial reason. The work on screen wwill weave about the term: political sanctions and RE 1.090.591.
Political Sanctions in Tax Law are indirect measures taken by the Tax Authorities, through distortion of the police power, forcing the taxpayer to pay taxes in arrears, preventing him from exercising the right to the adversary system, ample defense and due legal process, in the administrative or judicial scope, in the face o factual or potential demage to its business activity. The Tax Authorities now demand amounts referring to triggering events Other than the situation the gave rise to the exercise of police power, through the practice of restrictive acts to the guarantees of free initiative and competition, harming the exercise of the taxpayer’s business activity. The entrepreneur is forced to pay under is forced to pay under penalty of losing the business, the merchandise, or any Other comercial reason. The work on screen wwill weave about the term: political sanctions and RE 1.090.591.
Descrição
Palavras-chave
sanções políticas , direito tributário , constituição federal , fisco , political sanctions , tax law , federal constitution , tax