Imprecisão do parágrafo 8º do artigo 8º da Lei n. 10.865/2004 geradora de injuridicidade

• Ano de defesa: 2022
• Autor(a) principal: Almeida Filho, Sérgio Montenegro de
• Orientador(a): Carrazza, Roque Antonio
• 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: Direito tributário; Eficiência fiscal; Praticabilidade; Extrafiscalidade; Imprecisão linguística
• Palavras-chave em Inglês: Tax law; Fiscal efficiency; Feasibility; Extrafiscality; Linguistic imprecision
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://repositorio.pucsp.br/jspui/handle/handle/25899

This study aims to answer the following questions. First, the modifiable limits, of the structuring element (calculation basis and rate) of the tax legal rule, for the purpose of effecting tax efficiency and extrafiscality? Second, if such an undertaking, can it be carried out by an infralegal normative instrument? Third, if the interpreter, when faced with an ambiguous and vague legal provision, can justify its respective construction of meaning, in order to honor tax efficiency and/or extrafiscality, even if for that, it has to sustain an innovation in the legal order , carried out by an infra-legal normative instrument? And fourth, having answered the previous questions, if the ambiguity and vagueness of paragraph 8 of article 8 of Law No. 10,865/2004, does it or not, generate injuriousness? And if so, how is this injuriousness verified? This is because, we understand, that all these questions are based on a linguistic imprecision (ambiguity and vagueness) of paragraph 8 of article 8 of Law No. 10.865/2004, which generated the aforementioned injuriousness. Which is perpetrated through an executive normative instrument (RFB Normative Instruction No. 1.911/2019), which characterizes the excess of the Public Power. Insofar as it transforms a legal fiction into an absolute presumption, making possible, obliquely, a true mutation, of the structural element of the respective tax law (calculation basis and rate), thus violating a plethora of legal and constitutional provisions, as well as precedents of the Federal Supreme Court