Sanções Administrativas Tributárias e o Princípio do Não-confisco

Authors

  • Renata Rocha Guerra UFU

Keywords:

Non Confiscation Principle, Tax Law Administrative Infractions And Sanctions, Taw Law System, Sanctioning Tax Law System

Abstract

Administrative sanctions in Tax Law are not subject to the prohibition of confiscation. This principle cannot be used as a limitation for fines imposed due to not complying with tax duties or instrumental obligations, although these punishments find limits in Property Law and in legal principles such as reasonability and proportionality. That results from the difference between the tax legal system and the sanctions one.

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Published

2010-06-23

How to Cite

Rocha Guerra, R. (2010). Sanções Administrativas Tributárias e o Princípio do Não-confisco. Journal of the Faculty of Law of the Federal University of Uberlândia, 36. Retrieved from https://seer.ufu.br/index.php/revistafadir/article/view/18457

Issue

Vol. 36 (2008): Revista da Faculdade de Direito da Universidade Federal de Uberlândia

Section

Articles

License 

 
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