Detalhes bibliográficos
| Ano de defesa: |
2017 |
| Autor(a) principal: |
Camilotti, José Renato
 |
| Orientador(a): |
Araujo, Clarice von Oertzen de |
| 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
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| Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Direito
|
| Departamento: |
Faculdade de Direito
|
| 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://tede2.pucsp.br/handle/handle/19835
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Resumo: |
The present main objective is the analysis of the judicial precedent system in Brazil and its consequences in tax matters, especially after the introduction of a new bundle of norms that brought profound changes to the national juridical tradition. The pretended approach of our system (civil law) to the common law is a reality propagated in our law structure. In this novel context, analyzing if there is such an approximation, the strength of judicial precedents and the consequences of its general application spectrum make it imperative to identify and reveal criteria of validity for application / non-application of binding decisions, at least to a reasonable verifiable degree. The proposal made here is eminently pragmatic. With the analysis of concrete cases, identification and unveiling of the reasons for decision and of the elements that founded it, will be collected, taking into account the legal tax relationships. This entire proposal will be made without forgetting that we are currently living in a context in which the pragmatic tone of decisions, including consideration of its consequences, is increasingly identifiable in the norms put forward by the Judiciary |
