LIMITES CONSTITUCIONAIS À CONCESSÃO DE ISENÇÕES FISCAIS

Authors

DOI:

https://doi.org/10.51359/2448-2307.2017.22878

Abstract

Este artigo analisa teoricamente as isenções tributárias através de uma abordagem sistemática e como os parâmetros estabelecidos pela Constituição podem servir para a interpretação e aplicação equilibrada das normas concessivas de isenções fiscais pelos órgãos administrativos e judiciais de julgamento dos processos tributários, inclusive com estudos de casos selecionados da jurisprudência.

Author Biography

Nilson Roberto da Silva Gimenes, Universidade do Estado da Bahia

Professor da UNEB - Universidade do Estado da Bahia, Campus XIX - Camaçari. Doutor e Mestre em Direito Público pela UFBA - Universidade Federal da Bahia. Leciona Direito Tributário, Direito Internacional e Direito Constitucional. Advogado.

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Published

2017-10-11

Issue

Vol. 89 No. 01 (2017): Revista Acadêmica da Faculdade de Direito do Recife

Section

National Doctrine

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