CORREIOS SOB SUSPEIÇÃO: CONTRADIÇÕES ENTRE SUPREMO TRIBUNAL FEDERAL E O CONSELHO ADMINISTRATIVO DE DEFESA ECONÔMICA QUANTO À IMUNIDADE TRIBUTÁRIA RECÍPROCA PREJUDICIAL À LIVRE INICIATIVA. (Portuguese)

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Tytuł:: CORREIOS SOB SUSPEIÇÃO: CONTRADIÇÕES ENTRE SUPREMO TRIBUNAL FEDERAL E O CONSELHO ADMINISTRATIVO DE DEFESA ECONÔMICA QUANTO À IMUNIDADE TRIBUTÁRIA RECÍPROCA PREJUDICIAL À LIVRE INICIATIVA. (Portuguese)
Autorzy:: Bessa Lima, Elisberg Francisco
Caminha, Uinie
Temat:: TELEGRAPH & telegraphy
VALUE-added tax
FEDERAL courts
POSTAL service
APPELLATE courts
Alternatywny tytuł:: POSTAL SERVICE UNDER SUSPICION: CONTRADICTIONS BETWEEN THE SUPREME FEDERAL COURT AND THE ADMINISTRATIVE COUNCIL FOR ECONOMIC DEFENSE AS TO RECIPROCAL HARMFUL TAX IMMUNITY TO THE FREE INITIATIVE. (English)
Źródło:: Revista de Direito Internacional Econômico e Tributário (RDIET); Jan-Jun2019, Vol. 14 Issue 1, p137-178, 42p
Abstract (English):: The article aims to analyze the principle of free initiative as against of the extensive interpretation of the reciprocal immunity performed by Federal Supreme Court (STF), to recognize the right of the Brazilian Postal and Telegraph Services Company, commonly known as Post Office, of protection ample and unrestricted of against taxes levied on their goods and services, regardless of whether they are affected by the constitutional regime of exclusivity or monopoly. Therefore, references are made to the points of this work: Is the principle of free initiative a constitutional precept that can also be understood as a component of private autonomy? Can reciprocal tax immunity, when interpreted extensively by the Supreme Court, lead to competitive imbalances? The right to the broad protection against taxes of the Post, recognized by the STF, confronts a technical understanding of the Administrative Council of Defense of Competition - CADE? It is verified, through a bibliographical research, pure and qualitative, the contradictory understanding of the STF on the subject, before Technical Note no. 8/2017 of the Administrative Council for the Defense of Competition - CADE. [ABSTRACT FROM AUTHOR]
: Czasopismo naukowe

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