The principle of legal certainty in tax matters.
O princípio da segurança jurídica em matéria tributária.
| 2016 | |
| Español | |
| Universidad Católica del Uruguay | |
| LIBERI | |
|
https://revistas.ucu.edu.uy/index.php/revistadederecho/article/view/855
https://hdl.handle.net/10895/4104 |
|
| Acceso abierto |
| _version_ | 1815178719681052672 |
|---|---|
| author | de Barros Carvalho, Paulo |
| author_facet | de Barros Carvalho, Paulo |
| author_role | author |
| collection | LIBERI |
| dc.creator.none.fl_str_mv | de Barros Carvalho, Paulo |
| dc.date.accessioned.none.fl_str_mv | 2023-09-13T13:11:33Z |
| dc.date.available.none.fl_str_mv | 2023-09-13T13:11:33Z |
| dc.date.none.fl_str_mv | 2016-01-31 |
| dc.description.en-US.fl_txt_mv | Abstract. As object of the cultural world, the law and specially legal regulations are alwaysfilled with value. This axiologic element, which has always been present in the communicationof regulations, experiences intensity variations from regulation to regulation, in such a waythat there are precepts highly saturated with values and that according to their syntactic rolein their entirety, the same exert significant influence on large sections of the set of laws,informing the comprehension vector of multiple segments. The term “principle” in law isused to highlight those rules we refer to, this being the object of the present paper. The semantic extent of the term “principle” was carefully examined, as well as its classificationand function within the set of regulations. In addition, some tax constitutional principle found in the Brazilian taxation system were also subject to analysis, paying special attention to the principle of juridical security and corresponding consequences in the scope of the taxation law. |
| dc.description.pt-PT.fl_txt_mv | Resumo. Sendo objeto do mundo da cultura, o direito e, mais particularmente, as normas jurídicas estão sempre impregnadas de valor. Esse componente axiológico, invariavelmente presente na comunicação normativa, experimenta variações de intensidade de norma paranorma, de tal sorte que existem preceitos fortemente carregados de valor e que, em função do seu papel sintático no conjunto, acabam exercendo significativa influência sobre grandes porções do ordenamento, informando o vector de compreensão de múltiplos segmentos.Em direito, utiliza-se o termo “princípio” para denotar as regras de que falamos, sendo esse o objeto do presente trabalho. Nele, a amplitude semântica do vocábulo “princípio” foi cuidadosamente examinada, bem como sua classificação e função dentro do conjunto normativo. Foram objeto de análise, também, alguns princípios constitucionais tributáriosencontrados no sistema positivo brasileiro, dando-se especial atenção ao sobreprincípio da segurança jurídica e respectivas implicações na esfera do direito tributário. |
| dc.format.none.fl_str_mv | application/pdf |
| dc.identifier.none.fl_str_mv | https://revistas.ucu.edu.uy/index.php/revistadederecho/article/view/855 10.22235/rd.v0i1.855 |
| dc.identifier.uri.none.fl_str_mv | https://hdl.handle.net/10895/4104 |
| dc.language.iso.none.fl_str_mv | spa |
| dc.publisher.es-ES.fl_str_mv | Universidad Católica del Uruguay |
| dc.relation.none.fl_str_mv | https://revistas.ucu.edu.uy/index.php/revistadederecho/article/view/855/858 |
| dc.rights.es-ES.fl_str_mv | Derechos de autor 2016 Revista de Derecho |
| dc.rights.none.fl_str_mv | info:eu-repo/semantics/openAccess |
| dc.source.en-US.fl_str_mv | Revista de Derecho; No. 1 (2006): Revista de Derecho; 15-41 |
| dc.source.es-ES.fl_str_mv | Revista de Derecho; Núm. 1 (2006): Revista de Derecho; 15-41 |
| dc.source.none.fl_str_mv | 2393-6193 1510-3714 10.22235/rd.v0i1 reponame:LIBERI instname:Universidad Católica del Uruguay instacron:Universidad Católica del Uruguay |
| dc.source.pt-PT.fl_str_mv | Revista de Derecho; N.º 1 (2006): Revista de Derecho; 15-41 |
| dc.title.none.fl_str_mv | The principle of legal certainty in tax matters. O princípio da segurança jurídica em matéria tributária. |
| dc.type.en-US.fl_str_mv | Papers evaluated by peers |
| dc.type.es-ES.fl_str_mv | Artículos evaluados por pares |
| dc.type.none.fl_str_mv | info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
| dc.type.pt-PT.fl_str_mv | Avaliados por pares |
| dc.type.version.none.fl_str_mv | info:eu-repo/semantics/publishedVersion |
| description | Abstract. As object of the cultural world, the law and specially legal regulations are alwaysfilled with value. This axiologic element, which has always been present in the communicationof regulations, experiences intensity variations from regulation to regulation, in such a waythat there are precepts highly saturated with values and that according to their syntactic rolein their entirety, the same exert significant influence on large sections of the set of laws,informing the comprehension vector of multiple segments. The term “principle” in law isused to highlight those rules we refer to, this being the object of the present paper. The semantic extent of the term “principle” was carefully examined, as well as its classificationand function within the set of regulations. In addition, some tax constitutional principle found in the Brazilian taxation system were also subject to analysis, paying special attention to the principle of juridical security and corresponding consequences in the scope of the taxation law. |
| eu_rights_str_mv | openAccess |
| format | article |
| id | LIBERI_7da166a5f8a59b2a03ca14c290132754 |
| identifier_str_mv | 10.22235/rd.v0i1.855 |
| instacron_str | Universidad Católica del Uruguay |
| institution | Universidad Católica del Uruguay |
| instname_str | Universidad Católica del Uruguay |
| language | spa |
| network_acronym_str | LIBERI |
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| publishDate | 2016 |
| reponame_str | LIBERI |
| repository.mail.fl_str_mv | franco.pertusso@ucu.edu.uy |
| repository.name.fl_str_mv | LIBERI - Universidad Católica del Uruguay |
| repository_id_str | 10342 |
| rights_invalid_str_mv | Derechos de autor 2016 Revista de Derecho |
| spelling | de Barros Carvalho, Paulo2016-01-312023-09-13T13:11:33Z2023-09-13T13:11:33Zhttps://revistas.ucu.edu.uy/index.php/revistadederecho/article/view/85510.22235/rd.v0i1.855https://hdl.handle.net/10895/4104Abstract. As object of the cultural world, the law and specially legal regulations are alwaysfilled with value. This axiologic element, which has always been present in the communicationof regulations, experiences intensity variations from regulation to regulation, in such a waythat there are precepts highly saturated with values and that according to their syntactic rolein their entirety, the same exert significant influence on large sections of the set of laws,informing the comprehension vector of multiple segments. The term “principle” in law isused to highlight those rules we refer to, this being the object of the present paper. The semantic extent of the term “principle” was carefully examined, as well as its classificationand function within the set of regulations. In addition, some tax constitutional principle found in the Brazilian taxation system were also subject to analysis, paying special attention to the principle of juridical security and corresponding consequences in the scope of the taxation law.Resumo. Sendo objeto do mundo da cultura, o direito e, mais particularmente, as normas jurídicas estão sempre impregnadas de valor. Esse componente axiológico, invariavelmente presente na comunicação normativa, experimenta variações de intensidade de norma paranorma, de tal sorte que existem preceitos fortemente carregados de valor e que, em função do seu papel sintático no conjunto, acabam exercendo significativa influência sobre grandes porções do ordenamento, informando o vector de compreensão de múltiplos segmentos.Em direito, utiliza-se o termo “princípio” para denotar as regras de que falamos, sendo esse o objeto do presente trabalho. Nele, a amplitude semântica do vocábulo “princípio” foi cuidadosamente examinada, bem como sua classificação e função dentro do conjunto normativo. Foram objeto de análise, também, alguns princípios constitucionais tributáriosencontrados no sistema positivo brasileiro, dando-se especial atenção ao sobreprincípio da segurança jurídica e respectivas implicações na esfera do direito tributário.application/pdfspaUniversidad Católica del Uruguayhttps://revistas.ucu.edu.uy/index.php/revistadederecho/article/view/855/858Derechos de autor 2016 Revista de Derechoinfo:eu-repo/semantics/openAccessRevista de Derecho; No. 1 (2006): Revista de Derecho; 15-41Revista de Derecho; Núm. 1 (2006): Revista de Derecho; 15-41Revista de Derecho; N.º 1 (2006): Revista de Derecho; 15-412393-61931510-371410.22235/rd.v0i1reponame:LIBERIinstname:Universidad Católica del Uruguayinstacron:Universidad Católica del UruguayThe principle of legal certainty in tax matters.O princípio da segurança jurídica em matéria tributária.info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPapers evaluated by peersArtículos evaluados por paresAvaliados por paresinfo:eu-repo/semantics/publishedVersion10895/41042023-09-13 10:11:35.126oai:liberi.ucu.edu.uy:10895/4104Universidadhttps://www.ucu.edu.uy/https://liberi.ucu.edu.uy/oai/requestfranco.pertusso@ucu.edu.uyUruguayopendoar:103422023-09-13T13:11:35LIBERI - Universidad Católica del Uruguayfalse |
| spellingShingle | The principle of legal certainty in tax matters. de Barros Carvalho, Paulo |
| status_str | publishedVersion |
| title | The principle of legal certainty in tax matters. |
| title_full | The principle of legal certainty in tax matters. |
| title_fullStr | The principle of legal certainty in tax matters. |
| title_full_unstemmed | The principle of legal certainty in tax matters. |
| title_short | The principle of legal certainty in tax matters. |
| title_sort | The principle of legal certainty in tax matters. |
| url | https://revistas.ucu.edu.uy/index.php/revistadederecho/article/view/855 https://hdl.handle.net/10895/4104 |
