Consequentialism and Fiscal Risk Argumentation on the Judicial Modulation of Tax Effects in Time
Keywords:
consequentialism, modulation of effects, fiscal riskAbstract
This text is about the use of consequentialist arguments of fiscal nature (fiscal risk) in order to avoid the application of an understanding already set by the courts on the correspondent tax demand of general repercussion in a way to obtain the modulation of its effects and to avoid impact on the public finances. The intention is to address the use of fiscal arguments, the observance of the legal statutes related to the modulation and also whether the responsibility for the fiscal defeat can be taken to the judicial courts without a critical judgment about the absence of strategical management on the fiscal risk provided by Annex V of the Budget Guidelines Law.
Published
How to Cite
Issue
Section
License
![Creative Commons License](http://i.creativecommons.org/l/by-nc-sa/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
O autor (ou coautor) declara que o artigo submetido à avaliação, que segue em anexo, é de sua autoria, e inédito, comprometendo-se a não publicar este artigo em qualquer outro meio, impresso ou digital, mantendo a exclusividade para a Revista Direito Tributário Internacional Atual, cedendo, em caso de aprovação do trabalho, os direitos autorais à Revista para fins de publicação do trabalho nesta edição.