A LINDB e o Direito Tributário: um estudo acerca da aplicação do Artigo 24 em Matéria Tributária

Detalhes bibliográficos
Ano de defesa: 2020
Autor(a) principal: Oliveira, Bruno Santos Lins de lattes
Orientador(a): Araujo, Clarice von Oertzen de
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: Brasil
Palavras-chave em Português:
Palavras-chave em Inglês:
Área do conhecimento CNPq:
Link de acesso: https://tede2.pucsp.br/handle/handle/23317
Resumo: This paper aims to analyze the application in tax law of Article 24 of Decree-law nº. 4.657/42, the “Law of Introduction to the Norms of the Brazilian Law”. Theme that has been quite recurrent in administrative tax judgments and that has aroused debates, especially since most decisions have understood by its inapplicability in the matter of taxes, under the most diverse grounds, with emphasis on those that give character of excessive speciality to tax law. Thus, what is intended is a scientific analysis of the foundations and content of the aforementioned article 24, whose intention is to increase efficiency in the application and interpretation of legal norms, more specifically when it comes to the protection of Legal Certainty in case of the modification of the previous majority understanding. that guided the behavior of individuals. For this purpose, the “Constructivismo lógico-semântico” theory will be used as a method, due to its technical and analytical precision for the study of linguistic legal phenomena such as the interpretation and application of legal norms