Detalhes bibliográficos
Ano de defesa: |
2010 |
Autor(a) principal: |
Pandolfo, Rafael
 |
Orientador(a): |
Carvalho, Paulo de Barros |
Banca de defesa: |
Não Informado pela instituição |
Tipo de documento: |
Tese
|
Tipo de acesso: |
Acesso aberto |
Idioma: |
por |
Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
|
Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Direito
|
Departamento: |
Faculdade de Direito
|
País: |
BR
|
Palavras-chave em Português: |
|
Palavras-chave em Inglês: |
|
Área do conhecimento CNPq: |
|
Link de acesso: |
https://tede2.pucsp.br/handle/handle/5480
|
Resumo: |
The consequences of the decisions made by the Supreme Court in the trial of the direct action of unconstitutionality and of the declaratory action of constitutionality - over the legal relationships between the State and taxpayers are investigated in the present study. Addressing the rules that substantiate the legal security in the Brazilian legal ordering and combining them with those that ensure the preservation of equality and free competition, this study aims to provide a practical outlet for the consequences of constitutionality and unconstitutionality declarations, pronounced in the concentrated control of constitutionality (and interim decisions) at each stage of the cycle of positiveness in the legal ordering, covering all forms and stages of formation of credit and undue tax. For that, comprehensive doctrine is used, and a careful analysis of the criteria already adopted by the Supreme Court on its precedents is developed. In this work, it is therefore concluded that the inalterability of the past, in tax law, is a result of formal res judicata, procedural stage that, however, does not ensure the intangibility of the future |