Detalhes bibliográficos
| Ano de defesa: |
2024 |
| Autor(a) principal: |
Bortoni, Gabriel Coelho
 |
| Orientador(a): |
Lisboa, Julcira Maria de Mello Vianna
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| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
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| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
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| Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Direito
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| Departamento: |
Faculdade de Direito
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| País: |
Brasil
|
| Palavras-chave em Português: |
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| Palavras-chave em Inglês: |
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| Área do conhecimento CNPq: |
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| Link de acesso: |
https://repositorio.pucsp.br/jspui/handle/handle/41026
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Resumo: |
This paper aims to conduct a study on how the meanings of words are constructed in the allocation of tax competences within the 1988 Federal Constitution of Brazil. To achieve this, it provides a brief introduction to aspects of pragmatic philosophy, particularly semiotics, and the way in which neoconstitutionalism has been employed to expand the meanings of constitutional texts. Subsequently, the paper delves into the examination of types and concepts, along with the doctrinal debate surrounding the viability of employing these interpretative approaches to constitutional words. In this section, the chapter concludes by revisiting precedents set by the Brazilian Supreme Court in interpreting both negative and positive tax competences. In conclusion, the paper dedicates itself to analyzing the jurisprudence of the Brazilian Superior Court of Justice, which, since 2021, has come to understand short-term rentals through applications as a form of atypical lodging. This represents an evolution of meanings attributed by private law that may have consequences for taxation, both in formal and teleological aspects |
