Sanções Administrativas Tributárias e o Princípio do Não-confisco
Administrative sanctions in Tax Law are not subject to the prohibition of confiscation. This principle cannot be used as a limitation for fines imposed due to not complying with tax duties or instrumental obligations, although these punishments find limits in Property Law and in legal principles suc...
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| Tipo de documento: | artigo |
| Estado: | Versão publicada |
| Data de publicação: | 2010 |
| País: | Brasil |
| Recursos: | Universidade Federal de Uberlândia (UFU) |
| Repositório: | Revista da Faculdade de Direito da Universidade Federal de Uberlândia (Online) |
| Idioma: | português |
| OAI Identifier: | oai:ojs.www.seer.ufu.br:article/18457 |
| Acesso em linha: | https://seer.ufu.br/index.php/revistafadir/article/view/18457 |
| Access Level: | Acceso aberto |
| Palavra-chave: | Princípio do não-confisco Infrações e sanções administrativas tributárias Regime jurídico tributário Regime jurídico sancionador tributário Non Confiscation Principle Tax Law Administrative Infractions And Sanctions Taw Law System Sanctioning Tax Law System |
| Resumo: | Administrative sanctions in Tax Law are not subject to the prohibition of confiscation. This principle cannot be used as a limitation for fines imposed due to not complying with tax duties or instrumental obligations, although these punishments find limits in Property Law and in legal principles such as reasonability and proportionality. That results from the difference between the tax legal system and the sanctions one. |
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