O consequencialismo jurídico no direito tributário e a sua utilização pelo Supremo Tribunal Federal para a fixação de teses com repercussão geral

• Ano de defesa: 2020
• Autor(a) principal: Cardoso, Eduardo Monteiro
• Orientador(a): Gama, Tácio Lacerda
• 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: Brasil
• Palavras-chave em Português: Jurisprudência tributária; Consequencialismo; Direito tributário
• Palavras-chave em Inglês: Tax jurisprudence; Consequentialism; Taxation - Law and legislation
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://tede2.pucsp.br/handle/handle/23047

This paper aims to test the following hypothesis: consequentialism has been applied by the Federal Supreme Court as a basis for judgments of appeals with “general repercussion” in tax matters. Within a scenario marked by generic and abstract principles that prescribe purposes, the judiciary is shifted to a function that resembles the proper balance of interests made by the political system. This becomes even more relevant when the highest court of the judiciary - the Supreme Court - is authorized to set legal theses, which are formulated by general and abstract statements, binding to the future cases. As this paper intends to demonstrate, these pressures force the Federal Supreme Court to anticipate the consequences of its own decisions. To verify how this way of arguing and reasoning is done by the Judiciary, besides responding to the hypothesis formulated, provides mechanisms to understand and act that are extremely relevant to both theory and practice. To test the hypothesis formulated, this paper analyzed all judgments from the Supreme Court in cases with “general repercussion” in tax matters between 01.01.2016 and 06.30.2019, collecting the relevant information and formulating the necessary inferences. Then, the collected data were analyzed from the legal theory on the subject, in order to demonstrate how the consequentialist reasoning has been put by the Supreme Court in these cases