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Master's Dissertation
DOI
10.11606/D.2.2014.tde-11022015-161438
Document
Author
Full name
Ayrton Ruy Giublin Neto
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2014
Supervisor
Committee
Carvalho, Paulo de Barros (President)
Barreto, Paulo Ayres
Tomé, Fabiana Del Padre
Title in Portuguese
O espaço na norma jurídica tributária: territorialidade, critério espacial e elementos de conexão
Keywords in Portuguese
Direito tributário
Norma constitucional
Tributação
Abstract in Portuguese
O objeto da pesquisa é o critério espacial da regra-matriz de incidência tributária. A pesquisa tem início nos enunciados do texto constitucional para avaliar se existem critérios espaciais constitucionais. Avançando no ciclo de positivação da norma jurídica, o estudo analisa o papel da lei complementar na função de dispor sobre conflitos de competência e suas possíveis relações com a determinação do critério espacial. Por fim, o estudo analisa o critério espacial na estrutura normativa da regra-matriz de incidência tributária.
Title in English
Space in tax legal norm: territoriality, spacial criterion and elements of connection.
Keywords in English
Complementary tax law
Conflict of jurisdiction
Element of connection
Fiction
Matrix rule of tax incidente
Presumption
Principle of territoriality
Spatial criterion
Abstract in English
The object of the research is the spatial criterion of matrix rule of tax incidence. The research starts in the text of Constitution to examine whether there are constitucional spatial criteria. Advancing in the positivization cycle of the legal norm, the study examines the role of complementary law in the function of dispose about conflicts of jurisdiction and possible relationships with determining the spatial criterion. Finally, the study analyzes the spatial criterion in the structure of the matrix rule of tax incidence.
 
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Release Date
2019-02-10
Publishing Date
2015-02-13
 
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