Direito

URI Permanente desta comunidadehttps://repositorio.cesupa.br/handle/prefix/25

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Navegando Direito por Orientador "Mendes Filho, Sérgio Fiuza de Mello"

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    Perspectivas sobre a negociação jurídica processual pela fazenda pública nacional: alternativas pela autocomposição processual na recuperação de créditos inscritos em dívida ativa
    (Centro Universitário do Estado do Pará, 2019-06-17) Schenato Junior, Carlos Alberto; Mendes Filho, Sérgio Fiuza de Mello; Silveira, Alexandre Coutinho da
    The present work proposes to analyze the procedural legal contract carried out by the Public Treasury, especially in the tax field, investigating: the administrative act that carries out the procedural agreement, in dialogue with administrative, tax and procedural rules; the phenomenon of responsive taxation and modernity in the relations between the state and the taxpayer; and administrative deslegalization as a new paradigm in Administrative Law, pointing to the concept of juridicity, with a focus on consensuality and the limits of judicial control. In addition to providing a brief conceptualization of the procedural contract and its applicability to the Public Treasury, it is also intended to present four topics, be they in those in which the legal process is shown as a possible procedural solution to a contemporary problem, whether in others where identify problems in the application of the procedural convention, and finally propose, briefly, far from exhausting the theme, some ideas for a probable improvement in the procedural field of these specific topics, namely: the functional autonomy of the public lawyer and the tax isonomy; the participation of the court in the construction of the clauses of the procedural agreement; the effects of the procedural contract in the light of the principle of objective good faith; and the applicability of the procedural agreement in the context of judicial recovery. For this, the hypothetical-deductive method was adopted through a bibliographical research. In conclusion, brief comments were made on: the use of compliance legislation as a means of distinguishing taxpayers and it’s constitutionality, judicial participation as a form of guarantee of speed and efficiency in the application of the procedural conventions carried out by the Public Power; reaffirmed the principle of objective procedural good faith as an obstacle to possible behavior contrary to the procedural contract agreed upon; and indicated procedural consensuality as a means of solving the problem of (non) suspension of tax lawsuit and estate constrictions due to a legal recovery plan.
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    Segurança jurídica e planejamento tributário na mudança de regime da contribuição previdenciária das empresas: a Lei nº 13.670/2018 diante dos princípios constitucionais da tributação
    (Centro Universitário do Estado do Pará, 2019-06-17) Francês, Luísa Mendes; Mendes Filho, Sérgio Fiuza de Mello; http://lattes.cnpq.br/8831943449726262; Silveira, Alexandre Coutinho da; http://lattes.cnpq.br/7902423151331560
    This monograph aims at analyzing the extent to which payroll reimbursement undermines the full realization of the principle of legal certainty. To adequately fulfill this purpose, the study was organized in three chapters, based on a doctrinal and jurisprudential research, in order to demonstrate the controversies about the proposed theme. In the first chapter, a thorough analysis was carried out to explain in what context the reoneration was implemented in Brazil and what the impacts caused by the non-observance of the previously unrecoverable option. In addition, some court decisions were selected to clarify how the matter is being assessed in the Federal Regional Courts before taxpayers' dissatisfaction after the amendment made by Law 13.670/2018. Next, we sought to investigate how the principle of legal certainty is presented in the tax field, demonstrating that there are innumerable ways in which it is possible to respect or violate it. To better understand this statement, it became imperative to enter into some themes, such as: tax planning, practicability, principle of precedence, acquired right, perfect legal act, among others. After clarifying these concepts, in the third chapter we tried to relate them to the context supported by the taxpayers after the reoneration, in order to understand to what extent this measure can be considered valid. It was found at the end of this monograph that the neglect of the irreversible option made by the companies represented a violation of the principle of legal certainty in its various facets, and it is inconceivable that, in the incessant search for a more generous collection, it violates rights and taxpayers' guarantees and, consequently, contrary to the constitutional and tax principles.