Aplicação de súmula "vinculante" ao processo administrativo tributário federal

• Ano de defesa: 2007
• Autor(a) principal: Gosson, Grace Christhine de Oliveira
• Orientador(a): Carvalho, Paulo de Barros
• 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: Direito tributário; Efeito vinculante; Precedente judicial; Teoria do stare decisis; Processo administrativo tributário federal; Controle de constitucionalidade; Sumula vinculante; Processo tributario
• Palavras-chave em Inglês: Tributary law; Binding abridgment; Binding effect; Constitutionality control; Juridical precedent; Stare decisis theory; Federal tributary administrative process
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://tede2.pucsp.br/handle/handle/7721

The purpose of the present work is offering a study about the application of the binding new abridgment to the federal tributary administrative process. In order to reach such desideratum, we have initially traced the adopted reference system and we have also delimited the research object, developing the fundamental premises, significantly, the notions about knowledge, language, law and juridical rule and system, all of them viewed by the light of the juridical constructivist and by the law analytical theory optics. Afterwards, we have done a confront of the binding effect of the juridical decisions within the law systems of the common law and the civil law, indicating their characteristics and the exertion of the theory of the judicial precedent. Here it has been emphasized the juridical structure of systems like the English and the North American ones, in order to give better explicitness to the application of the stare decisis theory. We have been to several juridical ordainments, showing how to proceed according to the jurisprudential standardization. This compared law study has revealed itself relevant to us to visualize how the entrance of the binding effect has been operated in the brazilian juridical system and, for consequence, face the multiple problems related to the aplication of the binding abridgment to the administrative process. These questions overcome, we have treated the binding effect within the Brazilian system and its relation to the constitutionality control of the normative acts and rules, explaining to which institutes the binding effect is conceded, being analyzed the binding abridgment ingress through the Constitutional Emendation n. 45/2004. In the sequence, we have fragmentized the binding abridgment according to its normative structure, the diverse definitions used related to the expression as well as the juridical medicine in case of disobeying. At the end of that exposition, we have examined the application of the binding abridgment to the federal tributary administrative process and the resulting consequences of this application in the diverse processual phases (introductive, instructive, decisive and appealing). Finally, it has been offered a summary of the conclusions of the study