Výsledky vyhledávání - "Rosenblatt, Paulo"

Dissertation/ Thesis

General anti-avoidance rules for major developing countries: a comparative taxation approach

Autor: Rosenblatt, Paulo

A GAAR is controversial: it confers great powers on tax officials but has not provided a complete solution to tax avoidance. Nevertheless, the idea of a GAAR has spread worldwide. Tax avoidance is not exclusive to advanced economies but also harmful

Externí odkaz: http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.603581

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Dissertation/ Thesis

Competência regulamentar no direito tributário brasileiro: estratégias de flexibilização da legalidade, delegações legislativas e controle judicial

Autor: Rosenblatt, Paulo

Publikováno v: Repositório Institucional da UFPEUniversidade Federal de PernambucoUFPE.

Made available in DSpace on 2014-06-12T17:20:39Z (GMT). No. of bitstreams: 2 arquivo5209_1.pdf: 1658500 bytes, checksum: d8e9f07da7af6a64c76d9e5d43e7a97c (MD5) license.txt: 1748 bytes, checksum: 8a4605be74aa9ea9d79846c1fba20a33 (MD5) Previous issue d

Externí odkaz: https://repositorio.ufpe.br/handle/123456789/4273

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A cooperação social na perspectiva de John Rawls e a busca por um novo modelo para as relações entre fisco e contribuintes = The social cooperation from John Rawls’ perspective and the pursuit of a new model to enhance tax administration and taxpayers’ relationship

Autor: Amaral, Davi Cozzi do, Rosenblatt, Paulo

Publikováno v: Repositório Institucional do STJ
Superior Tribunal de Justiça (STJ)
instacron:STJ

Submitted by lfisabel@stj.jus.br (lfisabel@stj.jus.br) on 2022-07-27T17:28:38Z No. of bitstreams: 2 7.cooperacao_social_perspectiva_amaral.pdf: 582249 bytes, checksum: 9670a5dcf3196e9f5e1d2b6e23137807 (MD5) license.txt: 1239 bytes, checksum: c9b4c351

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______3056::105df14fcdd91c86baf6148f26a05226
https://bdjur.stj.jus.br/jspui/handle/2011/167139

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A concomitância do processo administrativo tributário com o processo judicial: o mandado de segurança para controle de legalidade de atos do contencioso administrativo fiscal = La simultaneidad entre el procedimiento económico-administrativo y el proceso judicial: el uso de la acción de 'mandado de segurança' para control de la legalidad de los actos del procedimiento

Autor: Amaral, Davi Cozzi do, Rosenblatt, Paulo

Publikováno v: Repositório Institucional do STJ
Superior Tribunal de Justiça (STJ)
instacron:STJ

Submitted by rcaetano@stj.jus.br (rcaetano@stj.jus.br) on 2022-04-30T02:46:14Z No. of bitstreams: 2 21_concomitancia_processo_administrativo_amaral.pdf: 904207 bytes, checksum: 5ead7f19c8378b1f5aca24c4819a75f7 (MD5) license.txt: 1239 bytes, checksum:

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______3056::0b0c35a0a84d6fcf6fcf9cdddf42a9f0
https://bdjur.stj.jus.br/jspui/handle/2011/164032

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Conselho Administrativo de Recursos Fiscais

Autor: Rosenblatt, Paulo, Moreira, Gabriel Eugênio Barreto

Publikováno v: Repositório Institucional do STJ
Superior Tribunal de Justiça (STJ)
instacron:STJ

Submitted by rcaetano@stj.jus.br (rcaetano@stj.jus.br) on 2022-05-04T12:20:37Z No. of bitstreams: 2 22_nem_tento_ceu_rosenblatt.pdf: 1127086 bytes, checksum: 5bc66ab2ca491a0a69f72fee4c507560 (MD5) license.txt: 1239 bytes, checksum: c9b4c3513244486723

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______3056::41d8d5c1c8d29a83182673e624eab788
https://bdjur.stj.jus.br/jspui/handle/2011/164655

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A crise do federalismo brasileiro e as consequências para os municípios dos incentivos fiscais em tributos partilhados: a (im)possibilidade de uma solução judicial / The brazilian´s federalism crisis and the consequences to the municipalities of exemptions on shared taxes: the (im)possibility of a judicial solution

Autor: Rosenblatt, Paulo, de Souza Leão, Caio

Publikováno v: Revista de Direito da Cidade; v. 10, n. 4 (2018): Revista de Direito da Cidade-Vol. 10, N°4; 2487-2510
Revista de Direito da Cidade
Universidade do Estado do Rio de Janeiro (UERJ)
instacron:UERJ

O presente trabalho busca analisar os impactos no Fundo de Participação dos Municípios (FPM) acarretados pelos incentivos e benefícios fiscais concedidos pela União Federal. A pesquisa detalha o pacto federativo e demonstra a dependência existe

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______3056::bfee1d3c0d92838e2f5683f6a8f72ea9
https://www.e-publicacoes.uerj.br/index.php/rdc/article/view/33713

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Anti-avoidance of general nature and scope – GAAR and other rules: EU Report

Autor: Kemmeren, Eric, Prats, Alfredo Garcia, Haslehner, Werner, Heydt, Volker, Jofler, Georg, Lang, Michael, Lüdicke, Jürgen, Nogueira, João, Pistone, Pasquale, Raventos-Calvo, Stella, Raingeard de la Blétière, Emmabuel, Richelle, Isabelle, Rust, Alexander, Shiers, Rupert, Valente, Piergiorgio, Rosenblatt, Paulo, Tron, Manuel E.

Publikováno v: Anti-Avoidance of General Nature and Scope – GAAR and Other Rules, 103A, 59-93

While the EU Treaties do not contain a general anti-abuse rule, the Court of Justice of the European Union (ECJ) uses the concept of abuse of law when interpreting the EU Treaties in multiple substantive areas of law, including direct taxation. Curre

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=narcis______::f9857e76e9dcbb6611f47e5b2edba7bc
https://research.tilburguniversity.edu/en/publications/f70bebf9-fe31-4f20-9691-cfed87205270

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Regime de transparência fiscal na tributação dos lucros auferidos no exterior (CFC Rules): lacunas e conflitos no direito brasileiro = Tax transparency regime in taxation of profits abroad (CFC Rules): gaps and conflicts in Brazilian Law

Autor: Rosenblatt, Paulo, Cabral, Rodrigo Torres Pimenta

Publikováno v: Repositório Institucional do STJ
Superior Tribunal de Justiça (STJ)
instacron:STJ

DOI: 10.5102/rdi.v14i2.4580 Submitted by betanial@stj.jus.br (betanial@stj.jus.br) on 2017-11-08T19:00:00Z No. of bitstreams: 2 regime_transparencia_fiscal_rosenblatt.pdf: 366891 bytes, checksum: eaabc0d3ae18e34c53695304d8dc1839 (MD5) license.txt: 12

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______3056::7826a0f06de99f7c3ebb729e02e3671d
https://bdjur.stj.jus.br/jspui/handle/2011/115150

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A imunidade tributária do livro eletrônico: a interpretação constitucional evolutiva e o problema da exclusividade do suporte material = Tax immunity granted to ebooks: the constitutional evolutionary interpretation and the problem of exclusive physical media

Autor: Rosenblatt, Paulo, Calheiros, Lis de Lima

Publikováno v: Repositório Institucional do STJ
Superior Tribunal de Justiça (STJ)
instacron:STJ

Submitted by rcaetano@stj.jus.br (rcaetano@stj.jus.br) on 2022-04-20T13:51:55Z No. of bitstreams: 2 12_imunidade_tributaria_livro_rosenblatt.pdf: 352938 bytes, checksum: 74c57dc0f9fa01413db6c63b9e31b1bb (MD5) license.txt: 1239 bytes, checksum: c9b4c3

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______3056::4e81a1083199fc2353447dbc3d2780be
https://bdjur.stj.jus.br/jspui/handle/2011/165274

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