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LIMITES CONSTITUCIONAIS À CONCESSÃO DE ISENÇÕES FISCAIS

Journal: Revista Acadêmica da Faculdade de Direito do Recife (Vol.89, No. 1)

Publication Date:

Authors : ;

Page : 72-98

Keywords : Tax exemptions. Constitutional limits. Interpretation.;

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Abstract

This article theoretically analyzes tax exemptions through a systematic approach and how the parameters established by the Constitution can serve for the interpretation and balanced application of tax exempting rules by the administrative and judicial organs of judgment of the tax proceedings, including with selected case studies of the case-law.

Last modified: 2018-11-27 03:06:42