Detalhes bibliográficos
| Ano de defesa: |
2009 |
| Autor(a) principal: |
França, Rodrigo Marques
 |
| Orientador(a): |
Horvath, Estevao |
| 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
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| Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Direito
|
| Departamento: |
Faculdade de Direito
|
| País: |
BR
|
| Palavras-chave em Português: |
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| Palavras-chave em Inglês: |
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| Área do conhecimento CNPq: |
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| Link de acesso: |
https://tede2.pucsp.br/handle/handle/8608
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Resumo: |
This work aims to establish parameters for the correct application of the legal certainty principle, especially in the control of constitutionality of taxation rules by the Supreme Court. The main issue in the present work has proved of great importance in view of the constant changes in the rulings given by the Superior Court of Justice (e.g. Summary 276), and the implications brought with the declaration of unconstitutionality, especially when it is given ex-tunc effect. The Supreme Court has always observed that the ruling about unconstitutionality makes null and void all the effects of the standards so declared, since its very beginning (ab initio). However, such understanding often ends up breaking several other standards, which may represent more important values for society, disregarding the primary role of law which, in this work, is legal certainty. It is intended to establish basic prerequisites in order to facilitate the understanding of the issues proposed here, such as the concept of legal system, and other legal rules, and the role of fundamental rights, especially in order to identify who are its main beneficiaries. Among the results to be achieved is the identification of the limits of article 27 of Law #9.868/99, which is known as the legal vehicle to introduce in the Brazilian system the possibility of modulating the effects of the rulings on constitutionality control and also if the said modulation of effects was possible even before the introduction of the Law #9.868/99 in our legal system |
