Proportionality in Tax Substitution for Presumed Taxable Events

Marcelo Nogueira (Autor)

Buch | Softcover

64 Seiten

2024
Our Knowledge Publishing (Verlag)
978-620-8-37645-1 (ISBN)

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This work discusses the technique of forward tax substitution for a presumed taxable event, elaborating a description of the application of the Law, in which the individual guarantee of the ability to pay is related to the public interest that taxation be operationally viable. The methodological premises of the theory of principles are analysed, as well as the model for applying proportionality to the normative species and the structure and content of the right to ability to pay in the face of the Brazilian rules on forward tax substitution. This work also analyses the possibilities for giving greater fiscal justice to the legal-tax treatment of the issue.

Marcelo Nogueira is a lawyer from the Pontifical Catholic University of Rio de Janeiro, MBA/FGV, with several courses in Intellectual Property, Innovation and Tax Law at various national and international institutions (WIPO, Harvard Law School, Université de Bordeaux, FGV, USP, UFRJ etc.) over the course of a 20-year career.

Erscheinungsdatum	16.12.2024
Sprache	englisch
Maße	152 x 229 mm
Gewicht	104 g
Themenwelt	Sachbuch/Ratgeber ► Beruf / Finanzen / Recht / Wirtschaft ► Steuern / Steuererklärung
	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Steuern / Steuerrecht
Schlagworte	Taxation • Taxes • Tax Substitution
ISBN-10	620-8-37645-9 / 6208376459
ISBN-13	978-620-8-37645-1 / 9786208376451
Zustand	Neuware