This paper aims to verify State civil liability regarding law relationship in the context of tax matters. Such liability raises from taxpayer obligation of paying taxes based upon understanding of some Brazilian Law prescriptive statements related to tax administrative activity and also to the duty to pay damages stated in CF/88, CTN and CC. The target is to answer the following question: concerning government tax activity and based upon Brazilian Law may the State be liable for the duty to pay moral and material damages to taxpayers? This paper covers only the civil liability due to damage linked to tax activities and it is not taking into account the damage raising from any other source of primary liabilities which are not related to the duty of paying taxes. Criminal liabilities and its related penalties are not being assessed in this study.

Responsabilidade do Estado por dano tributário (State civil liability on Tax Damage))

Andreia Cristina Scapin
2017-01-01

Abstract

This paper aims to verify State civil liability regarding law relationship in the context of tax matters. Such liability raises from taxpayer obligation of paying taxes based upon understanding of some Brazilian Law prescriptive statements related to tax administrative activity and also to the duty to pay damages stated in CF/88, CTN and CC. The target is to answer the following question: concerning government tax activity and based upon Brazilian Law may the State be liable for the duty to pay moral and material damages to taxpayers? This paper covers only the civil liability due to damage linked to tax activities and it is not taking into account the damage raising from any other source of primary liabilities which are not related to the duty of paying taxes. Criminal liabilities and its related penalties are not being assessed in this study.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11575/102120
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