Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-10-23T12:21:25Z No. of bitstreams: 1 Eliza Remédio Alecrim.pdf: 1523949 bytes, checksum: 7e1b19ed75902a3a781b1a9e2535880c (MD5) / Made available in DSpace on 2017-10-23T12:21:25Z (GMT). No. of bitstreams: 1 Eliza Remédio Alecrim.pdf: 1523949 bytes, checksum: 7e1b19ed75902a3a781b1a9e2535880c (MD5) Previous issue date: 2017-10-03 / The purpose of the present work, at first, is to investigate the nature of the rule that determines the behavior of to do, not to do, or support in tax matters, which we call accessory obligations. Such research is supported by the different conceptions by the legal doctrine, allocated on different currents of thought. In that it takes highlighted the proliferation of these impositions created daily in the various spheres of public administration, it is necessary to pursue the limits imposed in the creation of these, by analyzing the general and abstract norm, in line with its foundation of validity, the constitutional norm. Then, with a more pragmatic perspective, intends unravel for the impacts of such exemptions, either alone regarding its expression in monetary value, as concomitantly, when instituted in specific scenarios, such as immunity, exemption, or through computerization of public administration. On the latter, draws a comparison of the impacts considered at a global level. The aim is to awaken to the importance of this investigation, in view of the effect that such senses may cause / A presente dissertação tem como escopo, num primeiro momento, investigar a natureza da norma que determina o comportamento de fazer, não fazer ou suportar em matéria tributária, a que denominamos obrigação acessória. Tal pesquisa tem respaldo nas diferentes concepções albergadas pela doutrina jurídica, alocadas em distintas correntes de pensamento. Na medida em que toma destaque a proliferação destas imposições criadas diariamente nos diversos âmbitos da administração pública, faz-se necessária a perseguição dos limites impostos na criação destas, por meio da análise destrinchada da norma geral e abstrata, em linha com seu fundamento de validade, qual seja, a norma constitucional. Num segundo momento, sob um prisma mais pragmático, intenta desvendar para os impactos de tais exações, tanto isoladamente, no que diz respeito a sua expressão em valor pecuniário, como concomitantemente, quando instituída em situações específicas, como na imunidade, na isenção, ou em meio à informatização da administração pública. Por último, traça um comparativo dos impactos considerados em âmbito global. O intuito é o de despertar para a importância desta investigação, tendo em vista as consequências que tais acepções podem causar

Propriété, droit réel sur la chose d’autrui, opposabilité, droit de suite, droit de préférence, exclusivité, meubles, immeubles, accession, accessoire, subrogation réelle, fongibilité, universalité, etc. la liste est longue des concepts forgés par le droit des biens que sollicitent les sûretés réelles, non parfois sans les malmener, afin d’atteindre leur finalité propre qu’est la garantie du paiement des créances de somme d’argent. Après plusieurs thèses, articles et monographies consacrés à tel ou tel aspect de ces interactions, la présente thèse livre une étude globale des rapports noués entre les deux disciplines afin de mettre en évidence leurs points de rencontre, leurs points de divergence et, le cas échéant, de possibles enrichissements réciproques. / Property, real rights, tracing, exclusive possession, movables, immovables, accession, accessory obligation, real subrogation, fungibles, funds, etc. are a few of the many concepts forged by property law that are used and sometimes misused, in the law relating to security transactions. The misuse of such concepts in the latter area of law can be attributed to the different purpose that underlies such transactions, being specifically the guaranteeing of debt repayment. After several theses, essays and monographs have been devoted to particular aspects of these interactions between property law and the law surrounding security transactions, this thesis delivers a comprehensive study about the relationship established between the two areas of law, and will highlight their points of convergence, points of divergence and mutual efficiency.