Banca de DEFESA: RICARDO LUIZ MUNIZ DE SOUZA FILHO
Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.STUDENT : RICARDO LUIZ MUNIZ DE SOUZA FILHO
DATE: 20/12/2019
TIME: 11:00
LOCAL: UFRN - AUDITÓRIO DO NÚCLEO DE PRÁTICAS JURÍDICAS E PÓS-GRADUAÇÃO EM DIREITO
TITLE:
LIMITS ON ADMINISTRATIVE ACT THAT CHANGES THE IMPORT TAX ALIQUOT: INTERPRETATION OF ART. 153, §1, OF BRAZILIAN FEDERAL CONSTITUTION
KEY WORDS:
Import tax. Extrafiscality. Aliquot. Discretion. Limitation.
PAGES: 112
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:
Citizens' access to foreign products and services in the domestic market reveals the degree of freedom of a country. However, sometimes countries use tariff procedures to block the access of the international producer to the domestic market. In Brazil, this competence is positive in art. 153, §1º, of the Federal Constitution. The present work aims to investigate the limits to the administrative act that alters the import tax rate. For this, we used the logical-deductive and dissertative-argumentative methods, from the data obtained in monograph, books, scientific articles, legal provisions and national jurisprudence on topics related to the theme of work. It aims, as specific objectives, to understand the foundations of the Democratic Rule of Law and how they serve as a limitation to the state power, to investigate the regulation and intervention of the State over the economic domain, to study the points of dogmatic taxation to the import tax, to discuss the legal instrument. appropriate for the realization of the tax extrafiscality of the import tax, make a proposal to approximate the constitutional concept of national development and evaluate the problem of the efficient tool for controlling extrafiscality. In the end, it concludes that the administrative act that alters the import tax rate, despite being a discretionary act, must comply with a number of legally imposed limits, otherwise it will be void.
BANKING MEMBERS:
Externa à Instituição - MARIA MARCONIETE FERNANDES PEREIRA - UNIPÊ
Presidente - 1644691 - OTACILIO DOS SANTOS SILVEIRA NETO
Interno - 2279345 - SERGIO ALEXANDRE DE MORAES BRAGA JUNIOR