Reflexões acerca da modulação de efeitos: decisões proferidas pelo STF em matéria tributária

• Ano de defesa: 2011
• Autor(a) principal: Farias, Érika Dias Machado Costa de
• Orientador(a): Araujo, Clarice von Oertzen de
• 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: Teoria da linguagem; Pragmática jurídica; Teoria da nulidade e anulabilidade; Controle de constitucionalidade.; Inconstitucionalidade; Jurisprudência dos Tribunais Superiores
• Palavras-chave em Inglês: Theory of language; Legal pragmatics; Theory of nullity and voidableness; Judicial review; Unconstitutionality; Decisions of the Superior Courts
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://tede2.pucsp.br/handle/handle/5685

Currently many judged the modulation effects of the decision of unconstitutionality on tax matters in the Supreme Court, as provided in Article 27 of Law 9.868/99 have been seen. For the examination of the topic, we analyze the theories of nullity and voidableness. The modulation of temporal effects is a form of mitigation to the theory of nullity of the act unconstitutionality, for it prevents the adoption retroactive effectiveness of the decisions as unconstitutional, assuming that an unconstitutional norm is to be valid and effective until its declaration of incompatibility with the Constitution or even from other time established by the Supreme Court. The consequences of decisions by the Supreme Court at various stages of the cycle of positive tax responsible for the creation, modification and termination of normative acts in the Direct Action of Unconstitutionality impact directly on understanding the effects of their decisions on the legal system. In this context, we intend to analyze more closely the controversial issues regarding the temporal modulation of the effects of the declaration of unconstitutionality, in the tax field, aiming to promote a solution in the cases analyzed IPI's credit-premium, IPI zero rate, COFINS exemption on gross operating revenues of uniprofessional societies, unconstitutionality of COFINS and PIS basis of calculation inclusion in ICMS