This study aims to verify the legal limits of the 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, CTN and CC. There is a comparisson between these acts, doctrine articles and case law decisions related to the subject. Some Brazilian Supreme Court (STF and STJ) and tribunals judgments delivered from 1988 on, when current Brazilian Constitution was enacted, will be analysed. The idea is to investigate how the issue has been understood by the forementioned Courts.
Responsabilidade do Estado por dano tributario
SCAPIN, ANDREIA CRISTINA
2017-01-01
Abstract
This study aims to verify the legal limits of the 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, CTN and CC. There is a comparisson between these acts, doctrine articles and case law decisions related to the subject. Some Brazilian Supreme Court (STF and STJ) and tribunals judgments delivered from 1988 on, when current Brazilian Constitution was enacted, will be analysed. The idea is to investigate how the issue has been understood by the forementioned Courts.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
