The inadequacy of article 185 of the National Tax Code to constitutional principles

Authors

  • José Antônio Lomonaco UMSA, Buenos Aires

Keywords:

tax, fraud, sale, constitution, violation

Abstract

This article aims to stimulate the debate regarding the absolute presumption of fraud allegedly perpetrated by taxpayers related to a annotated tax debt, and the inadequacy of the rule of article 185 of the National Tax Code, which collides with article 5º, subsection XXXV, of the Constitution.

Author Biography

José Antônio Lomonaco , UMSA, Buenos Aires

Doutor em Ciências Jurídicas e Sociales pela UMSA, Buenos Aires. Mestre em Direito Empresarial pela Universidade de Franca. Professor. Analista Judiciário. Subseção de Barretos, SP.

References

ALEX ANDRE, Ricardo. Direito tributário esquematizado. 5. ed. Rio de Janeiro: Forense; São Paulo: Método, 2011.

MACHADO, Hugo de Brito. Comentários ao Código Tributário Nacional. São Paulo: Atlas, 2005, v. 3

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Published

2020-03-10

How to Cite

Lomonaco , J. A. (2020). The inadequacy of article 185 of the National Tax Code to constitutional principles. Revista Do Tribunal Regional Federal Da 3ª Região, 31(144), 95–106. Retrieved from https://revista.trf3.jus.br/index.php/rtrf3/article/view/263

Issue

Vol. 31 No. 144 (2020)

Section

Artigos

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