Technical responsibility annotation: the possibility of restitution and understanding of the Courts

Authors

  • Annelise Cristine Emidio Sander Londrina State University - UEL
  • Rodrigo Valente Giublin Teixeira The University Center of Maringá - UNICESUMAR

DOI:

https://doi.org/10.5433/1980-511X.2013v8n3p193

Keywords:

Regra Matriz de Incidência Tributária, Inconstitucionalidade, Estrita Legalidade Tributária, Critério Quantitativo, Obrigação Compulsória

Abstract

It discusses the continuing illegality of Technical Responsibility Note rate required by agronomists and civil engineers by the Regional Councils - CREA's and the CONFEA even after the enactment of Law 12,514 / 2011, which established in its art. 11 the quantitative limit this tax.

Downloads

Download data is not yet available.

Author Biographies

Annelise Cristine Emidio Sander, Londrina State University - UEL

Lawyer. Special student of Master's program in Negotiation Law of the State University of Londrina - UEL , Londrina , Paraná (2012-2013) . Postgraduate in Business Law with emphasis in Labor Law and Tax Law at the Paraná Institute of Education / Colleges Maringa , Maringa , Parana (2012-2013) . Bachelor of Laws from the University Center of Maringa - UNICESUMAR , Maringa , Parana (degree of Collation 2012 - 2011/2007) .

Rodrigo Valente Giublin Teixeira, The University Center of Maringá - UNICESUMAR

Doctor of Social Relations Law - Civil Law - from the Catholic University of São Paulo (PUC / SP) (2009/2012). Master of Negotiation Law with a concentration in Civil Procedural Law, the State University of Londrina (UEL) (2003/2004). Specialist in Civil Law and Civil Procedure by the Paraná Institute of Education (IPE / OAB) (2002/2003). Graduated in Law from the University Center of Maringa (CESUMAR) (1997-2001). Professor in graduation since 2006, in graduate school since 2003 (strictly speaking) and 2013 (strictly speaking). Member of the Brazilian Institute of Civil Procedure (IBDP). Lawyer since 2002, registered with OAB / PR under No. 33,202. In the public sector has acted as legal advisor to the city of Maringa (2006); the Municipal Secretary of function exercised the function of Chief of Staff of the Mayor of Maringa (2011/2012); Director of Procon of Maringa (2012) Attorney General and the Attorney General of the city of Maringa. Currently is Legal Superintendent of the Hospital Santa Rita and Santa Rita Health, both in Maringa (PR) and teaches in the Masters, Graduate, Specialization and Distance Learning of UniCesumar in Maringa (PR) and specialization of the Paraná Institute of Education. Editor-in-Chief of the Legal Magazine of the Master of UniCesumar.

Downloads

Published

2013-12-12

How to Cite

Emidio Sander, A. C., & Valente Giublin Teixeira, R. (2013). Technical responsibility annotation: the possibility of restitution and understanding of the Courts. Revista Do Direito Público, 8(3), 193–212. https://doi.org/10.5433/1980-511X.2013v8n3p193

Issue

Vol. 8 No. 3 (2013)

Section

Artigos

License

Os autores cedem à Revista do Direito Público, direitos exclusivos de primeira publicação, com o trabalho simultaneamente licenciado sob a Licença Atribuição-NãoComercial-CompartilhaIgual 4.0 Internacional. Esta licença permite que terceiros façam download e compartilhem os trabalhos em qualquer meio ou formato, desde que atribuam o devido crédito de autoria, mas sem que possam alterá-los de nenhuma forma ou utilizá-los para fins comerciais. Se você remixar, transformar ou desenvolver o material, não poderá distribuir o material modificado.

Crossref
Scopus
Google Scholar
Europe PMC