Made available in DSpace on 2016-04-26T20:25:15Z (GMT). No. of bitstreams: 1 Angela Maria da Motta Pacheco.pdf: 3255297 bytes, checksum: ff2db84a0ab7d56308680d4f204c23b5 (MD5) Previous issue date: 2006-12-08 / The objective of this work is to address Legal Fictions in the Tax Law Sub-domain, revealing the phenomenon, the true purpose for which it came and the possibility or not of its co-existence with other general and abstract legal rules creators of taxes. The topic discusses Liberty, as a presumption of Law, basis of responsibility, two sides of the same coin, justified by Law as an Order of Restraint and Coercion. In the construction of the Rule of Law liberty refers to the authority of the Powers and of their agencies, as part of liberty. The topic discusses Truth, the Truth of Statutory Law, the fabric consisting of prescriptive language placed, here and now, incorporated by the Fundamental Law, the Constitution, structural laws and statutory laws, in a hierarchical process and of coordination. The construction method of Law is essential for the elucidation of the topic always considering the need of the Law being close and revealing the human condition at the risk, in failing to do so, of becoming incompetent and discredited. It is necessary to make an analysis of the characteristics of the Brazilian Constitution, informed expressly by constitutive values of the norms of principle, and specifically of the Tax System embodied therein, which adopted the principle of free enterprise and individual and social rights. We consider the Law Theory, specifically the Principal Law on Tax Assessment in its constitutive criteria and those specific ones already used as constitutional requisites for the sharing of taxing authority among the federative entities. It is in the scenario of the constitutional tax system that the images of the characters will be projected: the valid principal law on tax assessment, and the legal tax fiction law, in order to determine its validity or invalidity, its pertinence or not to the plot of the play, in light of the informer principles of the system, specifically those of typicity and taxpayer capacity, the expression of the principle of equality. It will be seen, also, that the purpose of legal tax fictions in no way resembles the purpose of legal tax presumptions, legal reasoning, referred to proof in the tax matter / Tem o presente trabalho, por objetivo, tratar das Ficções Jurídicas no Subdomínio do Direito Tributário, revelando o fenômeno, a verdadeira finalidade a que veio e a possibilidade ou não de sua convivência com as demais normas jurídicas gerais e abstratas criadoras de tributos. O tema diz respeito à Liberdade, como suposto do Direito, fundamento da responsabilidade, faces da mesma moeda, a justificar o Direito como Ordem de Coerção e Coação. Na construção do Estado de Direito a liberdade refere-se à competência dos Poderes e de seus órgãos, como parcelas de liberdade. O tema diz respeito à Verdade e, à Verdade do Direito Positivo, o tecido consistente de linguagem prescritiva posta, aqui e agora, integrado pela Norma Fundante, a Constituição, normas de estrutura e normas ordinárias, em processo hierárquico e de coordenação. A forma de construção do Direito é fundamental para o deslinde do tema sempre considerando a necessidade de o Direito estar próximo e revelar a condição humana sob risco de, não o fazendo, tornar-se incompetente e desautorizado . Necessária se faz uma análise do tipo da Constituição Brasileira, informada expressamente por valores constitutivos das normas princípio, especificamente do Sistema Tributário nela inserido, que adotou o princípio da livre iniciativa e os direitos individuais e sociais. Consideramos a Teoria da Norma Jurídica, especificamente a Norma Matriz de Incidência Tributária em seus critérios constitutivos e daqueles específicos já utilizados como pressupostos constitucionais na repartição de competência tributária entre entes federativos. Será no cenário do sistema constitucional tributário que se projetarão as imagens das personagens: norma matriz de incidência tributária, válida, e a norma de ficção jurídica tributária, a fim de se aferir sua validez ou invalidez, sua pertinência ou não ao enredo da peça, diante dos princípios informadores do sistema, especificamente o da tipicidade e da capacidade contributiva, expressão do princípio da igualdade. Ver-se-á, também, que a finalidade das ficções jurídicas tributárias em nada se assemelha à finalidade das presunções jurídicas tributárias, raciocínios legais, referidos à prova em matéria tributária

This PhD dissertation is about legal fictions in private law. A legal fiction, broadly, is a false assumption knowingly relied upon by the courts. The main aim of the dissertation is to formulate a test for which fictions should be accepted and which rejected. Subsidiary aims include a better understanding of the fiction as a device and of certain individual fictions, past and present. This research is undertaken, primarily, to establish a rigorous system for the treatment of fictions in English law - which is lacking. Secondarily, it is intended to settle some intractable disputes, which have plagued the scholarship. These theoretical debates have hindered progress on the practical matters which affect litigants in the real world. The dissertation is divided into four chapters. The first chapter is a historical study of common-law fictions. The conclusions drawn thereform are the foundation of the acceptance test for fictions. The second chapter deals with the theoretical problems surrounding the fiction. Chiefly, it seeks precisely to define 'legal fiction', a recurrent problem in the literature. A solution, in the form of a two-pronged definition, is proposed, adding an important element to the acceptance test. The third chapter analyses modern-day fictions and recommends retention or abolition for each fiction. In the fourth chapter, the findings hitherto are synthesised into a general acceptance test for fictions. This test, which is the thesis of this work, is presented as a flowchart. It is the author's hope that this project will raise awareness as to the merits and demerits of legal fictions, de-mystify the debate and bring about reform.