NDLI: O Caráter Confiscatório Da Multa Na Jurisprudência Do Supremo Tribunal Federal

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O Caráter Confiscatório Da Multa Na Jurisprudência Do Supremo Tribunal Federal

Content Provider	Semantic Scholar
Author	Difini, Luiz Felipe Silveira
Copyright Year	2016
Abstract	SUPREME COURT JURISPRUDENCE ON CONFISCATORY PENALTIES RESUMO : Este trabalho trata da aplicabilidade da previsao constitucional de vedacao de tributo com efeito de confisco as multas tributarias. E realizada breve exposicao do posicionamento doutrinario existente sobre o tema e do direito comparado, com enfoque no entendimento do Excelso Supremo Tribunal Federal, por meio do exame de precedentes. PALAVRAS-CHAVE : vedacao de tributos com efeito de confisco; aplicabilidade as multas tributarias; parâmetros; proporcionalidade; razoabilidade. ABSTRACT : This article discusses prohibition of confiscatory taxation and its constitutional provisions, specially related on tax penalties. There is a brief presentation on the current doctrine about it, combined with comparative law analysis. The last part of the paper focus on the brazilian Supreme Court understanding on tax penalties and confiscation limits, through exam of its precedents. KEYWORDS : confiscatory taxation; tax penalties; precedents; proportionality; reasonableness. SUMARIO : Introducao; 1 Breve historico doutrinario; 2 A multa tributaria no direito comparado; 3 Analise dos julgados do Supremo Tribunal Federal; Conclusao; Referencias. SUMMARY : Introduction; 1 A brief historical analysis; 2 Confiscatory penalties in the comparative law; 3 Analysis on Supreme Court precedents; Conclusion; References.
Starting Page	299
Ending Page	318
Page Count	20
File Format	PDF HTM / HTML
Volume Number	43
Alternate Webpage(s)	https://www.lume.ufrgs.br/bitstream/handle/10183/196386/001066301.pdf?isAllowed=y&sequence=1
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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