Segurança jurídica na mutação jurisprudencial tributária sob o foco de uma proposta de direito adquirido

• Ano de defesa: 2010
• Autor(a) principal: Freitas, Fellipe Guimarães
• Orientador(a): Neves, Marcelo da Costa Pinto
• 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: Segurança jurídica; Mutação jurisprudencial; Direito adquirido
• Palavras-chave em Inglês: Legal security; Jurisprudential mutation; Vested right
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO
• Link de acesso: https://tede2.pucsp.br/handle/handle/5484

Legal security is discussed specifically in the light of jurisprudential mutations in Tax Law, focusing a proposal from its manifestation as vested right , as a way of ensuring normative expectations of society facing a context of intertemporal law in tributary jurisprudential mutation. It is intended to establish a compliance of the concept of positive law and legal rules, with legal security as one of the basic pillars of the legal system, and its cargo of legal value as a principle in the preservation of the normative expectations consistent and widespread transmitted to society, and its protective expression of legal situations in progress (past legal situations) in the category of vested right. From the analysis of definitions assigned by the Brazilian doctrine on legal security and vested right, a distinct idea of the traditional doctrinal repertoire is set to apply to the purpose that it aims to achieve, in the reference system of the functional concept of the system of law. A specific case on Brazilian jurisprudence is analyzed to establish the theoretical content of vested right, as a corollary of legal security, to the pragmatic view of the jurisprudential changes in Tax Law. Finally, all the concepts and legal institutions in the process of normative production in Constitutional Court STF are analyzed, as well as the (in)compliance of vested law in respect of amendment of the rule of law result of positioning consolidated by jurisprudence, (normative judicial precedent), given the normative expectations formed in this process mutation