Hipótese De Incidência Iss Ataliba

information are little evidenced, being not disclosed, in isolation or open, data concerning the taxes and charges of the sector. Overall the statements of 17 companies in the sector of electric energy in Brazil were considered, noting that the disclosure is found more frequently in DRE. The study results also show that the companies from energy sector, participants in the sample, do not obtain the same standard of disclosure, and there are some that present the taxes and sector…

de Conclusão de Curso de Pós-Graduação em Direito do Estado – Universidade Estadual de Londrina, Londrina, 2014. ABSTRACT Aiming to preliminarily study the concept of tribute, their species and constitutional principles, and especially the tax, it is necessary to analyze each kind of tribute, as well as their respective concept, then to achieve the study of constitutional principles tax, in its peculiar characteristics. The tax constitutional principles now appropriating all kinds of…

comparison of the percentage between companies, verify how the complexity of the current tax system affects the behavior of these companies and how these companies deal with their tributary obligations. A key point for the elaboration this research is the analysis of the numerical data collected from demonstratives, in the legislation, in periodicals, checking the percentage of each one against the total tax collected in order to know if the tax burden actually affects the ability of…

__________________________________ 76 TESTES DE FIXAÇÃO ___________________________________________________ 78 FATO GERADOR DA OBRIGAÇÃO TRIBUTÁRIA ________________________ 80 ELEMENTOS DO FATO GERADOR _______________________________________ 81 DIFERENÇA ENTRE INCIDÊNCIA, NÃO-INCIDÊNCIA, IMUNIDADE E ISENÇÃO ______ 82 CLASSIFICAÇÃO DOS FATOS GERADORES ______________________________________ 82 MOMENTO DA OCORRÊNCIA DO FATO GERADOR _______________________________ 83 TESTES DE…

informação e formas de interpretação constitucional. Investiga-se a hipótese de a imunidade tributária em comento ser aplicável às mídias não impressas. Palavras-Chave: Direito Tributário. Imunidade. Direito Constitucional. Interpretação. ABSTRACT This academic paper studies tax immunity over books, journals and periodicals established in Article 150, VI, “d”, of the Federative Republic of Brazil Constitution of 1988. The goal is to analyze the actual intention of constitucional…

Um exemplo desse mesmo professor, seria a classificação dos tributos em muito rendosos e poucos rendosos para a Fazenda Pública. Tal classificação não estaria errada, mas seria de pouca utilidade para os estudiosos do Direito. 1. Quanto à Hipótese de Incidência (fato gerador ou situação fática), podem ser: 1.1. Vinculados (a uma contraprestação estatal específica); 1.2. Não vinculados (a uma contraprestação estatal específica)  Tanto o vinculado quanto o não vinculado são…

to the present day. The state of Mato Grosso is a major exporter of primary products and semi-manufactured and given that the rates established by the Act have been drafted in accordance with the reality of the years 1995 and 1996, whereas the same to date has not been updated, it is believed that the compensatory transfers from the Federal Government are not adjusted for tax waiver matogrossense given its potential for export. The aim of this work is to estimate the loss of export tax…

carries information on other models of social security development in the world in order to prove that it is possible to sustain social security with different funding models. It concludes proposing a new funding model for Brazilian social security system, based on the creation of a tax on financial transactions, which would replace the current tax costs on the payroll. This proposition is based on economic studies to determine the rate of new tax and ensure that no loss collection…

Diferenciado de Contratações Públicas (RDC). Em lugar de promover uma reforma na Lei Geral, o Poder Legislativo Federal optou por criar regulação específica, limitada nos âmbitos objetivo, subjetivo, temporal e espacial, e que permite seja afastada a incidência da Lei nº 8.666, de 1993, das licitações e contratos vinculados àqueles eventos desportivos. A possibilidade de legislação específica contrariar os preceitos de lei editada com base na competência da União para instituir…

ABSTRACT The present work analyses the structure and institutions of the Social Security on Brazil. We focus on the development and nature of its assistance activities, on the light of the Federal Constitution from 1988. The main goal of this work is to analyze the tributary immunities related to the social assistance, and its regulation; more specifically, we focus on tributary immunities as established by the Federal Constitution (article 150, VI, "c"). To conduct this analysis,…