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- W3121319905 abstract "A luz da previsao constitucional de que o imposto sobre a renda e sobre os proventos de qualquer natureza atendera aos criterios da universalidade e da progressividade, o presente artigo propoe-se a analisar se o tratamento tributario conferido aos ganhos de capital comporta, sob essa previsao, um regime diferenciado. Partindo-se da teoria da concretizacao normativa de Friedrich Muller, estudam-se as peculiaridades dos ganhos de capital e como elas foram tratadas pela legislacao ao longo do tempo, para concluir, depois de analisado o conteudo dos principios constitucionais reitores do imposto de renda, que dar-lhes tratamento especial nao so e possivel, como exigivel." @default.
- W3121319905 created "2021-02-01" @default.
- W3121319905 creator A5001831056 @default.
- W3121319905 date "2020-01-01" @default.
- W3121319905 modified "2023-09-23" @default.
- W3121319905 title "Os Princípios Constitucionais da Universalidade e da Progressividade comportam um Regime Diferenciado na Tributação do Ganho de Capital?" @default.
- W3121319905 doi "https://doi.org/10.46801/2595-6280-rdta-46-3" @default.
- W3121319905 hasPublicationYear "2020" @default.
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