The object of study of this dissertation is the institution of modulation effects, provided by the Article 27 of Brazilian Federal Law n. 9.868/99, when applied in tax matters. The problem arises from the fact that taxpayers' rights are recognized as a fundamental right, which is why a considerable part of the national legal doctrine believes that modulation effects, in tax matters, can only be given in favour of the taxpayers; because the reasons of state could never supplant the exercise of fundamental rights. This work focuses on the theory of contemporaneous constitutionalism, lays the understanding that the current Democratic State of Law presupposes the rescue of the moral subject, which was achieved by assigning full normativity of fundamental human rights conveyed by indeterminate concepts which provide ample space for action by the judiciary. Given this framework, this work studies the role of the legal argument in the legitimation of judicial acts. A study shall be conducted to identify the boundary between interpretation and judicial discretion. It concludes that it is possible for courts to decide to use practical and consequentialist arguments, whether economical or not, once provided their reappointment due to the legal system, through rational discourse. It undertakes logical-syntactic analysis of the modulation rule, and verifies that the object of cognition for the award of prospective decision on constitutionality control effects involves a risk analysis. In an attempt to frame the rule of modulation at the “Matrix Incidence Rule”, it concludes about the need for inclusion of a new criterion, here called “circumstantial”, at the normative hypothesis. It undertakes a study about the application of the modulation of effects in accordance with the supremacy of the constitution. The paper also focuses on the justifications given to the taxing power in the democratic state environment and the about the role of tax in the realization of fundamental rights and the protection of human dignity. It also explores and discusses the theory of the fundamental rights of taxpayers, correlates taxation to human rights, deals with the role of the principle of legal certainty in tax matters and concludes that its use, chiefly in the areas of modulation of effects, can only be given in favour of taxpayers. It talks about the role of the state in the fulfilment of fundamental rights, both social and individual, and the necessary mitigation of the deep separation between the interests of taxpayers and tax authorities, considering that both serve the same purpose, which is the realization of the human person. It aims to address that, in exceptional cases, the modulation of effects can be given in favour of the state, when its indispensability for maintaining public institutions or policies related to the implementation of fundamental rights is demonstrated. / O presente trabalho tem como objeto de estudo o instituto da modulação de efeitos, previsto no artigo 27 da Lei n. 9.868/99, quando aplicado em matéria tributária. A problemática surge do fato de que os direitos dos contribuintes têm reconhecido o status de direito fundamental, motivo pelo qual parte considerável da doutrina jurídica nacional entende que a modulação de efeitos, em matéria tributária, só pode se dar em favor dos contribuintes, tendo em vista que as razões de Estado jamais poderiam suplantar o exercício de direitos fundamentais. Situado o trabalho no atual momento do constitucionalismo, fixa-se o entendimento de que o atual Estado Democrático de Direito tem como pressuposto o resgate de pautas valorativas ao ordenamento jurídico, o que se deu pela atribuição de plena normatividade aos direitos humanos fundamentais, veiculados mediante conceitos indeterminados que conferem amplo espaço de atuação ao Poder Judiciário. Considerando esse quadro, examina-se o papel da argumentação jurídica na legitimação dos atos judiciais. Realiza-se estudo para identificação dos limites entre interpretação e discricionariedade judicial. Conclui-se pela possibilidade de utilização na decisão judicial de argumentos ditos práticos e consequencialistas, de conteúdo econômico ou não, desde que haja a sua devida recondução ao sistema jurídico, por meio de discurso racional. Empreende-se análise lógico-sintática da norma de modulação. Verifica-se que o objeto de cognição para a atribuição de efeitos prospectivos à decisão em controle de constitucionalidade envolve uma análise de risco e que, por isso, o órgão julgador é responsável tanto pela construção do fato típico quanto pela incidência da norma, o que se opera numa só ação. Na tentativa de enquadrar a norma de modulação à Regra Matriz de Incidência, advoga-se a necessidade de inclusão de mais um critério, chamado de “circunstancial”, no antecedente normativo. Empreende-se estudo acerca dos pressupostos para que a modulação de efeitos seja aplicada em conformidade com a supremacia da Constituição. Abordam-se as justificativas dadas ao poder de tributar no ambiente do Estado Democrático de Direito e o papel da tributação na concretização de direitos fundamentais e da proteção à dignidade humana. Discorre-se acerca da teoria dos direitos fundamentais dos contribuintes, correlacionando a tributação aos direitos humanos. Enfoca-se o papel do princípio da segurança jurídica em matéria tributária e se conclui que a sua utilização, principalmente em sede de modulação de efeitos, só pode se dar em favor dos contribuintes. Trata-se do papel do Estado na efetivação dos direitos fundamentais, tanto sociais quanto individuais, e da necessária mitigação da forte cisão entre interesses do Fisco e dos contribuintes, considerando que ambos se destinam à mesma finalidade, que é a realização da pessoa humana. Defende-se que em casos excepcionais a modulação de efeitos pode se dar em favor do Estado, quando demonstrada a sua imprescindibilidade para a manutenção de instituições ou políticas públicas ligadas à concretização de direitos fundamentais.

Section 11(a) of the Income Tax Act 58 of 1962 entitles taxpayers to a deduction in respect of expenditure actually incurred, provided that all the other requirements of section 11 and section 23 of the Act have been met. A company may issue its own shares, credited as fully paid up, as a payment for trading stock or services rendered, as was the case in C:SARS v Labat Africa (2011) 74 SATC 1. The question that was raised by this decision is whether the issue of shares constitutes “expenditure” as contemplated in section 11(a) of the Act. It is trite that a share in a company is a bundle of rights which entitle the holder to dividends when declared and to a vote in shareholders’ meetings and that a share does not come into the hands of a shareholder by way of transfer from the company, but is rather created as a bundle of rights for him in the company. In C: SARS v Labat Africa, the Supreme Court of Appeal decided that to issue shares as a payment for goods is not expenditure as contemplated in section 11(a) of the Act. The Act does not define “expenditure”. It has been interpreted in certain cases as a payment of money or disbursement, while it has been interpreted as the undertaking of a legal obligation in other cases. The Labat Africa case has been criticised for its interpretation of expenditure on the grounds that it is contrary to the principle that “actually incurred” does not mean “actually paid”. This research has argued that, in the context of the Labat Africa case, which related to an issue of shares in payment for goods, Harms AP’s judgment was concerned with showing why a share issue is not expenditure. He could not have intended to deny a deduction to transactions such as credit purchases.

The Internal Revenue Code invokes the concept of reasonableness as the major qualification for the stockholder executive compensation deduction for federal income tax purposes. However, neither the Code nor Regulations contain general guidelines for determining reasonable compensation. Consequently, disputes with the IRS are frequent, resulting in substantial litigation. The primary hypothesis of the study was that the IRS guideline variables were incapable of discriminating taxpayers who have won litigated reasonable compensation cases from those who have lost. The secondary hypothesis was that the IRS guideline variable group, the court case variable group, or the two groups combined were equally powerful in discriminating taxpayers who have won litigated reasonable compensation cases from taxpayers who have lost. The study included all unreasonable compensation cases litigated in the Tax Court from 195^ to September, 1980. Only cases related to the reasonableness of officer-shareholder compensation of closely-held corporations were included.

A referibilidade constitui uma relação de pertinência entre a atividade estatal realizada pelo Poder Público em contraprestação ao contribuinte pela submissão desse ao pagamento do tributo. O texto aborda a questão da presença da referibilidade nas diversas espécies tributárias, analisando-a a partir do Sistema Tributário Nacional brasileiro, de forma a pesquisar nele a existência de elementos para considerar a referibilidade como elemento tributário com matriz constitucional, analisando a tributação ambiental sob a ótica dos princípios constitucionais, direitos fundamentais do cidadão e dos valores maiores preconizados pela Constituição Federal. É realizada uma análise da referibilidade em razão da natureza da relação jurídica tributária, fazendo uma relação entre a função social dos tributos, em especial os ambientais, e a presença da referibilidade em cada espécie tributária. Também é realizada abordagem a respeito da referibilidade especificamente considerada em relação a tributos ambientais em sentido amplo e em sentido estrito. O enfrentamento do tema da necessidade da referibilidade ao contribuinte nos tributos ambientais é justificado tanto na incidência tributária como na desoneração tributária, fazendo, em relação a essa última, a necessária distinção entre a isenção e imunidade, com o que se identifica os benefícios tributários [também ditos fiscais] como elementos que proporcionam a efetividade do direito ao meio ambiente saudável, na medida em que incentiva o cidadão a comportamentos que justificam um prêmio, no lugar de uma sanção por comportamento indesejado. / Submitted by Marcelo Teixeira (mvteixeira@ucs.br) on 2014-06-04T18:02:56Z No. of bitstreams: 1 Dissertacao Rui Sanderson Bresolin.pdf: 440607 bytes, checksum: 683b0d210922f539832d116debabd912 (MD5) / Made available in DSpace on 2014-06-04T18:02:56Z (GMT). No. of bitstreams: 1 Dissertacao Rui Sanderson Bresolin.pdf: 440607 bytes, checksum: 683b0d210922f539832d116debabd912 (MD5) / The referibilidade is a relation of relevance between the activity performed by the State Government in consideration of this submission by the taxpayer to pay tribute. The text addresses the presence of several species in referibilidade tax, analyzing it from the Brazilian National Tax System in order to search on the existence of factors to consider as part referibilidade tax constitutional matrix, analyzing the environmental taxation under the perspective of constitutional principles, fundamental rights of citizens and the larger values advocated by the Federal Constitution. It is an analysis of referibilidade due to the nature of the tax relationship, making a link between the social function of taxes, especially environmental ones, and the presence of each species in referibilidade tax. Approach is also being done about the referibilidade specifically considered in relation to environmental taxes broadly and narrowly. The approach to the theme of the necessity of the taxpayer in referibilidade environmental taxes is justified as both the tax incidence on tax cuts, making, in relation to the latter, the necessary distinction between the exemption and immunity, with which identifies the tax benefits [also said tax] as elements that provide the effectiveness of the right to a healthy environment, in that it encourages citizens to conduct justifying an award, rather than a punishment for misbehavior.

A referibilidade constitui uma relação de pertinência entre a atividade estatal realizada pelo Poder Público em contraprestação ao contribuinte pela submissão desse ao pagamento do tributo. O texto aborda a questão da presença da referibilidade nas diversas espécies tributárias, analisando-a a partir do Sistema Tributário Nacional brasileiro, de forma a pesquisar nele a existência de elementos para considerar a referibilidade como elemento tributário com matriz constitucional, analisando a tributação ambiental sob a ótica dos princípios constitucionais, direitos fundamentais do cidadão e dos valores maiores preconizados pela Constituição Federal. É realizada uma análise da referibilidade em razão da natureza da relação jurídica tributária, fazendo uma relação entre a função social dos tributos, em especial os ambientais, e a presença da referibilidade em cada espécie tributária. Também é realizada abordagem a respeito da referibilidade especificamente considerada em relação a tributos ambientais em sentido amplo e em sentido estrito. O enfrentamento do tema da necessidade da referibilidade ao contribuinte nos tributos ambientais é justificado tanto na incidência tributária como na desoneração tributária, fazendo, em relação a essa última, a necessária distinção entre a isenção e imunidade, com o que se identifica os benefícios tributários [também ditos fiscais] como elementos que proporcionam a efetividade do direito ao meio ambiente saudável, na medida em que incentiva o cidadão a comportamentos que justificam um prêmio, no lugar de uma sanção por comportamento indesejado. / The referibilidade is a relation of relevance between the activity performed by the State Government in consideration of this submission by the taxpayer to pay tribute. The text addresses the presence of several species in referibilidade tax, analyzing it from the Brazilian National Tax System in order to search on the existence of factors to consider as part referibilidade tax constitutional matrix, analyzing the environmental taxation under the perspective of constitutional principles, fundamental rights of citizens and the larger values advocated by the Federal Constitution. It is an analysis of referibilidade due to the nature of the tax relationship, making a link between the social function of taxes, especially environmental ones, and the presence of each species in referibilidade tax. Approach is also being done about the referibilidade specifically considered in relation to environmental taxes broadly and narrowly. The approach to the theme of the necessity of the taxpayer in referibilidade environmental taxes is justified as both the tax incidence on tax cuts, making, in relation to the latter, the necessary distinction between the exemption and immunity, with which identifies the tax benefits [also said tax] as elements that provide the effectiveness of the right to a healthy environment, in that it encourages citizens to conduct justifying an award, rather than a punishment for misbehavior.

Pas de résumé / Doctorat en droit / info:eu-repo/semantics/nonPublished

In his 2012 Budget Review, the Minister of Finance, Pravin Gordhan acknowledged that the introduction of the "new" Companies Act had given rise to certain anomalies in relation to tax and subsequently announced that the South African government would undertake to review the nature of company mergers, acquisitions and other restructurings with the view of possibly amending the Income Tax Act and/or the "new" Companies Act, to bring the two legislations in line with one another. These anomalies give rise to the present research. The literature reviewed in the present research revealed and identified the inconsistencies that exist between the "new" Companies Act, 71 of 2008 and the Income Tax Act, 58 of 1962, specifically the inconsistencies that exist in respect of the newly introduced amalgamation or merger provisions as set out in the "new" Companies Act. Moreover, this research was undertaken to identify the potential tax implications insofar as they relate to amalgamation transactions and, in particular, the potential tax implications where such transactions, because of the anomalies, fall outside the ambit section 44 of the Income Tax Act, which would in normal circumstances provide for tax "rollover relief". In this regard, the present research identified the possible income tax, capital gains tax, value-added tax, transfer duty tax and securities transfer tax affected by an amalgamation transaction, on the assumption that the "rollover relief" in section 44 of the Income Tax Act does not apply.

L.LM. (Corporate Law) / Please refer to full text to view abstract

Bibliography: pages 133-135. / There is an administrative law relationship between the taxpayer and the Commissioner for Inland Revenue, (hereinafter referred to as 'the Commissioner') The basis of this relationship is that the Commissioner is required to collect tax and the taxpayer is required to pay the tax. In exercising his powers under the Income Tax Act No. 58 of 1962 (hereinafter referred to as the Act), the Commissioner has been conferred with discretionary powers. In this thesis, this administrative law relationship is examined with specific reference to the means of regulating the exercise by the Commissioner of his discretionary powers. There are a number of ways in which the discretionary powers of the Commissioner may be regulated. Generally discretion may be regulated by 'rule based administrative action' (1). This means that discretionary power is exercised subject to internal rules which state how discretionary power must be exercised. Another method of regulating the exercise of discretionary power is subsumed under the category of 'adjudicative techniques of decision' (2). The essence of the latter category is that the affected person participates in the decision which affects him. The exercise of discretionary power may be regulated furthermore if the Minister who has responsibility for the Department is required to be responsible for and account publicly for the actions of his subordinate. In this thesis, examples of rule based administrative action and adjudicative techniques of decision are examined.

This study investigates, identifies and provides flowchart summaries of the various forms of taxation in South Africa and to a lesser extent Greece affecting South African residents who own or have financed fixed property in Greece. These residents have to comply with the Income Tax and Estate Duty Acts in South Africa and the relevant taxation laws in Greece. An amnesty gave South Africans an opportunity to voluntarily declare their fixed properties and to regularise their foreign assets and tax affairs without the fear prosecution. The practical application of the various taxation provisions in both countries is extremely complex and often residents are not even aware that certain provisions apply to them. In addition there is the risk of paying nearly double the marginal rate of Income Tax and Estate Duty in South Africa and double taxation on donations. This study also provides suggestions and possible solutions to problems identified. / Taxation / M. Tech. (Taxation)