Princípio da subsidiariedade em matéria tributária: o caso da expansão dos deveres de colaboração do contribuinte

Paulo Caliendo

doi:10.5433/2178-8189.2016v20n2p28

The subsidiarity principle in tax law: expanding the collaboration duties of taxpayers

Authors

Paulo Caliendo Pontifícia Universidade Católica do Rio Grande do Sul (PUC/RS)

DOI:

https://doi.org/10.5433/2178-8189.2016v20n2p28

Keywords:

Tax Law, Subsidiarity, The duty of the taxpayer in cooperating

Abstract

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.

Author Biography

Paulo Caliendo, Pontifícia Universidade Católica do Rio Grande do Sul (PUC/RS)

Doutor em Direito pela Pontifícia Universidade Católica de São Paulo (PUC-SP). Mestre em Direito pela Universidade Federal do Rio Grande do Sul (UFRGS). Professor da Pontifícia Universidade Católica do Rio Grande do Sul (PUC-RS).

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Published

2016-07-29

How to Cite

Caliendo, P. (2016). The subsidiarity principle in tax law: expanding the collaboration duties of taxpayers. Scientia Iuris, 20(2), 28–50. https://doi.org/10.5433/2178-8189.2016v20n2p28

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Issue

Vol. 20 No. 2 (2016)

Section

Artigos

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