NDLI: Incidência Do Imposto De Renda Nas Sucessões Causa Mortis Decorrente De Ganho De Capital

Content Provider	Semantic Scholar
Author	Kulitch, Jair
Copyright Year	2018
Abstract	The present article seeks to clarify taxation on income, especially that derived from capital gain in succession in case of death. One of the preponderant factors is to understand the State as holder of the tax jurisdiction, as well as species, purposes and importance of the taxes. It was sought through analysis of legislation on the subject, to confront the position of doctrine and jurisprudence to discover the true meaning of the terms employed. It was necessary to analyze important elements for Tax Law, as hypothesis of tax incidence, taxable event, taxpayer, as well as concepts such as income.
Starting Page	102
Ending Page	102
Page Count	1
File Format	PDF HTM / HTML
DOI	10.26668/indexlawjournals/2526-0138/2018.v4i1.4310
Volume Number	4
Alternate Webpage(s)	http://www.indexlaw.org/index.php/direitotributario/article/viewFile/4310/pdf
Alternate Webpage(s)	https://doi.org/10.26668/indexlawjournals%2F2526-0138%2F2018.v4i1.4310
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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