Legalidade tributária e decisão judicial: desmistificando o modelo civil law e recolocando o papel da jurisprudência para regulação de condutas no direito tributário brasileiro

• Ano de defesa: 2014
• Autor(a) principal: Canado, Vanessa Rahal
• Orientador(a): Horvath, Estevao
• Tipo de documento: Tese
• 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: Jurisprudência; Lei; Legalidade; Direito tributário; Civil law
• Palavras-chave em Inglês: Court decisions; Statutes; Rule of Law; Tax law; Civil law
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://tede2.pucsp.br/handle/handle/6369

The objective of this thesis is to demonstrate the role of the judicial decisions for regulating paying taxes behavior, from the diagnosis of the fallibility of the positive law (statutes). The impossibility of the general and abstract rules, the distinctive characteristic of civil law, to instruct adequately the paying taxes behavior, conduct to judicial decisions the role of defining the existence of tax obligations (as typically occurs in common law systems). A critical analysis of the main characteristics of civil law allows demystify some perceptions that prevent this appreciation of the judicial decisions, especially that the statutes would be the primary source and the judicial decision has a secondary role. From the observation of the role of judicial decisions to ensure the Rule of Law for tax purposes, even in civil law countries, we propose a new concept of Regra-Matriz de Incidência Tributária the essential rule designed for paying taxes which takes into account not only the general and abstract rules from statutes but also those statements from judicial decisions. This perspective aims to propose a more precise standard for paying taxes behavior and, therefore, a more effective idea of Rule of Law for tax purposes. It is necessary to warn that it is not any judicial decision that is able to integrate the set of statements of the tax incidence rule (Regra-Matriz de Incidência Tributária). For the judicial decision to be able to collaborate to establish general standards of paying taxes behavior they must be final and the Courts must be committed to binding prior understandings, as it occurs in common law countries