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About the Book

Dieses Buch ist eine Zusammenfassung zweier veröffentlichter wissenschaftlicher Artikel, die beide kontroverse Situationen im Bereich der Besteuerung in einem Kontext analysieren, in dem es keinen Konsens in den höheren Gerichten zu den Fragen gibt, abweichende Entscheidungen, die die Rechtssicherheit bedrohen und vor allem das Risiko, dass eine These angenommen wird, die im Gegensatz zu dem steht, was nach der in den Studien vorgeschlagenen Analyse das richtige Verständnis nach dem Gesetz wäre, was eine Verletzung der Rechte der Steuerzahler bedeutet.Beide Studien waren bereit, darüber zu debattieren, wobei alle wichtigen Punkte hervorgehoben wurden, um auf der Grundlage der Bestimmungen des brasilianischen Rechtssystems eine Position dazu zu beziehen, welches Verständnis in jedem Fall Vorrang haben sollte. Ziel ist es, divergierende Fragestellungen, bei denen ideologische und korporatistische Elemente die Position der Akteure über Gebühr beeinflussen, zu befrieden und ein von ideologischen und korporatistischen Einflüssen freies Ergebnis zu erzielen. Es geht also darum, Elemente einzubringen, die die Anwendung einer gerechten Lösung durch die Steuerbehörden und die Justiz in ähnlichen Fällen begünstigen, was Rechtssicherheit für die beteiligten Wirtschaftsakteure bedeutet.


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Product Details
  • ISBN-13: 9786206684473
  • Publisher: KS Omniscriptum Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Zwei Kontroverse Themen
  • Width: 152 mm
  • ISBN-10: 6206684474
  • Publisher Date: 30 Nov 2023
  • Height: 229 mm
  • No of Pages: 64
  • Spine Width: 4 mm
  • Weight: 154 gr


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