Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2018-03-14T12:38:41Z No. of bitstreams: 1 OrlandoMauroPaulettiDissertacao2013.pdf: 1832209 bytes, checksum: 0cb4ab8ab9330669845854bad0007cb4 (MD5) / Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2018-03-14T12:39:02Z (GMT) No. of bitstreams: 1 OrlandoMauroPaulettiDissertacao2013.pdf: 1832209 bytes, checksum: 0cb4ab8ab9330669845854bad0007cb4 (MD5) / Made available in DSpace on 2018-03-14T12:39:03Z (GMT). No. of bitstreams: 1 OrlandoMauroPaulettiDissertacao2013.pdf: 1832209 bytes, checksum: 0cb4ab8ab9330669845854bad0007cb4 (MD5) Previous issue date: 2013-12-12 / The study outlines notions concerning Treaties from its origins to the entry into internal legal order and question concerning of exemptions taxes by international treaties, especially involving tributes of the States, Federal District and Municipalities. Initially it highlights the way by which Treaties are incorporated in Brazilian Law, the hierarchy and hence the conflicts between the former and internal Law to thereafter delimit and demonstrate the antagonisms that divide doctrinaires, on the light of judgments decisions and the 1988 Federal Constitution and, offering the reader a panoramic view of the problem. On the other hand, an incursion concerning clause 98 of National Tax Code, CTN, was made due to the fact that many acknowledges as of dubious constitutionality. It was also observed that the second part of the aforementioned CTN clause applies only when respective to agreement treaty. Thereafter it approaches the main doctrine and jurisprudential discussions concerning the entry and/or validity of Treaties internaly. It demonstrates, by the same streamline, the conflicts and solutions to the antinomies between Treaties and Legislations, including Tax Law, these on the light of Article 98 of CTN. Entering on the topic of Tax Exemptions, provides a conceptual stipulation referred to in the Article 175 of the code. It is recognized exemptions in typical legal standards of behavior because become legal event aimed at legal and free legal relationship exemptions. Plot the immunities and exemptions distinctions between themselves and deferreals. By then, the ace species and principles of exemptions, criterion is adopted solely to enforce legal analysis of the work produced by the doctrine of elite. The Brazilian doctrine and the jurisprudence dissent on this issue. Article 98 of the Nacional Tax Code establishes the priority of the treatis over the local normative, however, the federative principle, as well as Article 151, Section III, of the Brazilian Federal Constitution, estates that Union shall not exempt the States, the Federal District and the Municipalities from respective taces. The study also analyses the positioning of some Ministers of the Brazilian Supreme Court. / O estudo traceja no????es acerca de tratados abordando desde fontes at?? o ingresso no ordenamento jur??dico interno, com especial foco ?? concess??o de isen????es fiscais por meio de tratado internacional, especialmente quanto a tributos estaduais, distritais e municipais. Destaca-se, inicialmente, como se d?? a incorpora????o dos tratados no Direito Brasileiro, a hierarquia e, por conseguinte, os conflitos entre aqueles e lei interna para, posteriormente, ?? luz da Constitui????o Federal de 1988 e julgados, delimitar e demonstrar os antagonismos que dividem os doutrinadores, oferecendo ao leitor vis??o panor??mica do problema. Realiza-se, de outro turno, incurs??o sobre o artigo 98 do C??digo Tribut??rio Nacional, que muitos entendem de constitucionalidade duvidosa. Observou-se, tamb??m, que para alguns, a segunda parte do artigo 98 do CTN tem aplica????o somente quando se tratar de tratadocontrato. Ao depois, aborda as principais discuss??es doutrin??rias e jurisprudenciais acerca do ingresso e/ou vig??ncia dos tratados e a responsabilidade do Estado. Na mesma senda, procurou-se demonstrar os conflitos e solu????es das antinomias entre os tratados e as legisla????es, inclusive tribut??rias, estas segundo o artigo 98 do CTN. Quanto ??s Isen????es Tribut??rias, referidas no artigo 175 do CTN, conceitua-se e as reconhece como t??picas normas jur??dicas de comportamento, pois destinadas a juridicizar o evento jur??dico isento e a rela????o jur??dica de isen????o. Ao depois, se faz distin????es entre imunidades e isen????es. Quanto ??s esp??cies e princ??pios das isen????es, adota-se crit??rio exclusivamente jur??dico. A doutrina e a jurisprud??ncia brasileira divergem sobre a legitimidade da concess??o de isen????o de tributos dos Estados, Distrito Federal e dos Munic??pios institu??das por tratados internacionais. No entanto, o princ??pio federativo, bem como o artigo 151, inciso III, da Constitui????o Federal, limitam a concess??o de exonera????o tribut??ria e estariam a impedir a Uni??o de conceder isen????es de tributos da compet??ncia dos Estados, Distrito Federal e Munic??pios. A compatibilidade e a interposi????o desses dispositivos se mostram fundamentais para o estudo. Ele tamb??m aborda posicionamentos de Ministros do Supremo Tribunal Federal a respeito do tema em quest??o, bem assim julgados.

Made available in DSpace on 2015-12-03T18:35:29Z (GMT). No. of bitstreams: 1 Erika_Borges_Ferreira.pdf: 1930538 bytes, checksum: 57c58b3dcf42398b46a80f66f116ec8c (MD5) Previous issue date: 2014-03-31 / The noncumulative emerged aiming to relieve the supply chain. The cumulative system is still applied, but many scholars argue that this form of taxation is detrimental to society because it has \"cascade\" effect. When drafting the law that determines on the non-cumulative PIS / COFINS (Social Integration Program / Contribution to Social Security Financing), the legislature created the obligation linked to this form of calculation of Income Tax systematic. Thus, companies are taxed on taxable income required to calculate their social contributions to the non-cumulative basis, on the other hand, companies that are on presumed income will have cumulative PIS / COFINS rates. In addition, legislation has listed punctually what are the inputs and credits allowed to relieve the supply chain. These attitudes have caused a mismatch with the general objectives of the creation of non-cumulative, this because the set which credits are allowed to discount, no full applicability of the principle of non-cumulative. Plus, segregate the determination in cumulative and non-cumulative basis in the computation of income provides a number of non uniform taxpayers with distinct characteristics and especially with costs / expenses divergent. It is noteworthy that the borrowing under the heading input, the nomenclature used in the legislation, generates different interpretations by taxpayers causing the taxman questions on recognition of that cost. Given these facts, we attempted to study the impact that the non-cumulative because the results of companies segregating them for industrial, commercial and service delivery branch. As a result of the survey conducted, it was found that, for these companies in the industrial and commercial sectors, noncumulative reached their goals relieving the supply chain, but the understated way, because only deducts the credits listed in the law. As for the two analyzed service providers, who are bound to non-cumulative contributions of the non-cumulative only led to higher cumulative systematic payments. Through the analysis performed it is concluded that the first non-cumulative must be exercised in full and unrestricted manner, as it is the essence of the Principle of Non Cumulativity and more, the taxpayer must have the free decision choose to be cumulative or non-cumulative, thereby exerting an efficient and effective tax administration / A n??o cumulatividade surgiu com o objetivo de desonerar a cadeia produtiva. O sistema cumulativo ainda ?? aplicado, por??m muitos estudiosos afirmam que essa forma de tributa????o ?? prejudicial ?? sociedade, pois tem efeito cascata . Quando da elabora????o da lei que determina sobre a n??o cumulatividade do PIS/COFINS (Programa de Integra????o Social/ Contribui????o para Financiamento da Seguridade Social), o legislador criou a obrigatoriedade dessa sistem??tica atrelada ?? forma de apura????o do Imposto de Renda. Assim, empresas tributadas no Lucro Real est??o obrigadas a apurar suas contribui????es sociais na forma n??o cumulativa, por outro lado, empresas que est??o no Lucro Presumido ter??o as al??quotas cumulativas para o PIS/COFINS. Al??m disso, a legisla????o elencou pontualmente quais seriam os cr??ditos e insumos permitidos para desonerar a cadeia produtiva. Essas atitudes causaram um desencontro com os objetivos gerais da cria????o da n??o cumulatividade, isto porque, ao definir quais cr??ditos s??o permitidos para desconto, n??o h?? aplicabilidade plena do Princ??pio da N??o Cumulatividade. E mais, segregar a apura????o em cumulativo e n??o cumulativo com base na apura????o do lucro estipula um n??mero de contribuintes desuniformes, com caracter??sticas distintas e principalmente com custos/despesas divergentes. Ressalta-se ainda que a tomada de cr??dito sob a rubrica insumo, nomenclatura utilizada na legisla????o, gera diversas interpreta????es por parte dos contribuintes ocasionando questionamentos do Fisco sob o reconhecimento desse custo. Diante desses fatos, buscou-se estudar os impactos que a n??o cumulatividade causa nos resultados das empresas segregando-as por ramo industrial, comercial e de presta????o de servi??o. Como consequ??ncia do levantamento efetuado, identificou-se que, para estas empresas dos setores industriais e comerciais, a n??o cumulatividade atingiu seus objetivos desonerando a cadeia produtiva, por??m de forma suavizada, pois deduz apenas os cr??ditos elencados em lei. J?? para os dois prestadores de servi??o analisados, que s??o obrigados a n??o cumulatividade das contribui????es, a n??o cumulatividade s?? ocasionou pagamentos superiores ?? sistem??tica cumulativa. Atrav??s da an??lise efetuada conclui-se que primeiramente a n??o cumulatividade deve ser exercida de forma plena e irrestrita, tal qual ?? a ess??ncia do Princ??pio da N??o Cumulatividade e mais, o contribuinte deve ter a livre decis??o em optar por ser cumulativo ou n??o cumulativo, exercendo assim uma gest??o tribut??ria eficiente e efetiva