Paulo Antônio Caliendo Velloso da Silveira

Pontifícia Universidade Católica do Rio Grande do Sul | PUCRS · Faculdade de Direito - FADIR

Without water the human body does not survive. It is not just the human species, but all living things need water, animal or vegetable. Having that in mind, and considering the current problem of water scarcity in the country and the recent recognition by the UN of the human right to water and sanitation, it is evident the urgency in the search for...

The problem of this paper is dealing with constitutional limits on the power to tax with economic extrafiscal purposes. Art. 174 of CF / 88 authorizes the use of economic extrafiscality? What are the limits to the power to tax with extrafiscal purpose in economy? What are the principles involved? At least, the problem is how the government interven...

This article aims to analyze the interrelationship between fiscal policy and technological development promoted with a view to corporate sustainability, focusing on innovation and taxation vectors. Thus, on the premise that conceptions of development and innovation are not alien to the tax law by constitutional force, the study is divided into thre...

This article argues that the study of Tax Law requires overcome the centrality of the study of the legal-tax rules. It becomes urgent to resume the prudential character of the Tax Law, as a meeting point between the factuality, the normativity and axiology. The ethics should incorporate evaluative and factual elements. In this sense, the study of t...

This article aims to analyze the interrelationship between fiscal policy and technological development promoted with a view to corporate sustainability, focusing on innovation and taxation vectors. Thus, on the premise that conceptions of development and innovation are not alien to the tax law by constitutional force, the study is divided into thre...

The problem of this paper is dealing with extrafiscal taxation purposes as implementation tool for social rights in Brazil. What are the possibilities of extrafiscality as means of promoting fundamental rights? What are the principles that guide? How the State operates and promotes fundamental rights in a democratic state, through the use of instru...

This article aims to reveal the interdependence between environmental sustainability and taxation, with scope extrafiscality as a instrument to facilitate the effectiveness of the constitutional duty of environmental protect. To do so, leaving the Brazilian legal- constitutional project, affirms the possibility of interpenetration of the two elemen...

This paper deals with the methods of interpretation in Tax Law, as well as the passage of the canon in dubio contra fiscum for an updated formulation according to the theory of fundamental rights, in the form of in dubio contra sacrificium.

This article deals with the constitutional interpretation under the so-called neoconstitutionalism, especially in relation to the Tax Law, as well as on the role of the principles, axiological hierarchy, balancing or weighing rights and the question of the justice.