Princípio da subsidiariedade em matéria tributária: o caso da expansão dos deveres de colaboração do contribuinte
This paper aims to verify the limits for enforcing accessory duties of taxpayers. What are the limits and the possibilities of enforcing a duty of collaboration? This study intends to demonstrate that the subsidiarity principle needs to be applied when dealing with tax matters and it should be...
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| Format: | Article |
| Language: | Portuguese |
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Universidade Estadual de Londrina
2016-07-01
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| Series: | Scientia Iuris |
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| Online Access: | http://www.uel.br/revistas/uel/index.php/iuris/article/view/22996/19256 |
| Summary: | This paper aims to verify the limits
for enforcing accessory duties of taxpayers.
What are the limits and the possibilities of
enforcing a duty of collaboration? This study
intends to demonstrate that the subsidiarity
principle needs to be applied when dealing with
tax matters and it should be used as a limit for
imposing accessory tax obligations. |
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| ISSN: | 2178-8189 |