Modulação dos efeitos das decisões judiciais em matéria tributária: uma análise sob a perspectiva da eficácia das normas

Detalhes bibliográficos
Ano de defesa: 2011
Autor(a) principal: Silva, Lívia Balbino Fonseca lattes
Orientador(a): Araujo, Clarice von Oertzen de lattes
Banca de defesa: Não Informado pela instituição
Tipo de documento: Dissertação
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/5717
Resumo: The Supreme Court, before the advent of the Laws 9.868/99 and 9.882/99, already used the feature of the modulation effects of their judgments, which will be addressed in this dissertation. In fact, the Judiciary introduces a number of legal norms, particularly individual and concrete, which, as a general rule, with retroact (ex tunc effect) to achieve the legislative act since its birth. This aspect has a clear relation with Time, as there are specific effects generated from the moment the normative act is conveyed to his "statement" of unconstitutionality. In this paper, we evaluate whether such feedback cannot be harmful to taxpayers in certain situations, to the extent that in many cases may violate the legal security of courts. In this sense, the rule that the effects of statement of unconstitutionality are always ex tunc makes room for its determination ex nunc or pro future, which will be examined here. Moreover, we look, beyond the concept and scope of the Principle of Legal Certainty, the concept of social interest, mentioned by Laws 9.868/99 and 9.882/99 necessary as premises for the purpose of effects restriction. Still, we discuss the changes introduced by Constitutional Amendment No. 45/04 relating to the roles granted to the Judiciary and its relationship to the material covered. In this sense, we will evaluate questions regarding the presumption of constitutionality of the rules, and whether the Judicial Power when we deal with modulation can be fitted to the acting of the positive legislator and whether the effects of the decisions of unconstitutionality have constitutive or declaratory character. Finally, we evaluate the concepts of existence, validity, term and effectiveness and its link mainly, of the last criterion (effectiveness) with the theme