Submitted by Kelson Anthony de Menezes (kelson@ucb.br) on 2017-01-10T13:02:31Z No. of bitstreams: 1 MarcosPaulodeAraujoSantosDissertacao2015.pdf: 572216 bytes, checksum: 6d07d0d546a5b15d6438e1e758808132 (MD5) / Made available in DSpace on 2017-01-10T13:02:31Z (GMT). No. of bitstreams: 1 MarcosPaulodeAraujoSantosDissertacao2015.pdf: 572216 bytes, checksum: 6d07d0d546a5b15d6438e1e758808132 (MD5) Previous issue date: 2015-12-02 / This study aims to make an analysis of whether or not the tax authorities to resort to the Judiciary way when, still in the harvest of the Board of Tax Appeals (CARF), obtains unfavorable decisions. Therefore, without any pretension of exhausting the topic , given its controversy nationwide and with few judged accordingly and dichotomous doctrinal understandings , especially discussing possible breach of the principle of inafastability of stamped jurisdiction in item XXXV of Article 5 of the Constitution 1988 Federal. / O presente estudo tem por objetivo fazer uma an??lise sobre a possibilidade ou n??o do Fisco recorrer as vias do Poder Judici??rio quando, ainda na seara do Conselho Administrativo de Recursos Fiscais (CARF), obtiver decis??es desfavor??veis. Assim sendo, sem qualquer pretens??o de esgotar o tema, face sua controv??rsia em ??mbito nacional e ainda com poucos julgados nesse sentido, bem como entendimentos doutrin??rios dicot??micos, sobretudo discutindo eventual viola????o do princ??pio da inafastabilidade da jurisdi????o estampado no inciso XXXV do artigo 5?? da Constitui????o Federal de 1988.

My work offers a view of the care allowance as one of the sources of funding for social services, which over time has become a support for people with disabilities, which greatly helps sustain the limited number of social services - residential or field. Allowance realy gives recipients purchasing power pay part of the service / private assistance at their decision. I perceive the care allowance as an important state support for people dependent on the help of another person and I consider it a tool that should help to live a free life for people with disability. The allowance became very non-individualized (inflexible) - it is unable to respond to changes or adapt to the needs of its beneficiaries. Act on Social Services is strict in the individual approach, setting, way of working with people in the framework of social services, but in the care allowance practice does not apply this. The granting and payment of contributions is not individualized, each of them must be assigned / be classifiable in four levels. Ruthless whether it needs it and it uses the level of support it need. The care allowance system does not have one problem, but several that they do a lot. This is nothing without which the system should not function, it's something that could be better.

Risk assessment, analysis, insolvency law, insolvency codex, methods, novelisation.