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Fiscal Debit - political and legal analysis of fiscal debit in Brazil

Afeeling of perplexity overwhelms Brazilian and foreign businessmen, when faced with a need to form a concept of fiscal liability, solve it or simply manage its existence. This work is intended to provide the national and foreign observer with historical, cultural, scientific and jurisprudential parameters which should, within a scientifically drawn safety margin, allow effective decision making and strategic positioning. With this in mind, the book is published in Portuguese as well as in English. The English version, intended for foreign investors, auditors and lawyers, will provide them with the necessary elements for running business, conducting legal representation in Brazil or simply formulating appraisals.

It begins with a historical analysis, starting from concepts that originated in the Middle Ages, When the Rule of Law - and ensuing violations against it - came to be. It then presents the Brazilian political and historical course, moving onward to an analysis of constitutional evolution and permanence of the general Law Principles Additionally, a scientific examination of constitutional legality and debasement of fiscal liability as a means of  political coercion and parafiscal control is made. Towards the end, it presents legal forms of reducing these liabilities, which Brazilian High Courts have been documentedly interpreting and applying.

 Extremely pertinent subjects in the Brazilian fiscal debt context are approached throughout the work, keeping a constant eye on illegality, solutions, jurisprudence and laws.

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Édison Freitas de Siqueira Advogados Associados S/S - OAB/RS 22.136 - OAB/SC 22.281-A - OAB/GO 28.659-A - OAB/MG 92.047 - OAB/RJ 2.541-A - OAB/SP 17.2838-A - OAB/DF 2.074-A - OAB/MT 10.305-A - OAB/BA 23.016
A Ordem dos Advogados de Portugal - OAP/Lisboa 21.530L
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CA 91362
English version
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