Segurança jurídica e modulação de efeitos no controle de constitucionalidade em matéria tributária

AUTOR(ES)

Diego Diniz Ribeiro

DATA DE PUBLICAÇÃO

2009

RESUMO

This scientific work objective to study the beginning of the legal security and the possibility of modulation of effect in headquarters of control of constitutionality of norms in substance tax. To reach this end, the work was divided in five chapters. In the first one of them we analyze the conception of right here employee, as well as its purpose: to stabilize expecting rights in a congruent form. In as the chapter we appraise rule of law and its species, moment where we delimit the difference between rules and principles for, in the following chapter, to fit legal security in one of these normative species. In the third chapter we carry through a study on legal security, that is, on the indispensable estimated ones for its sprouting, its semantic content and the main obstacles faced for this rule of law. Such verification also was made under the optics of the tax law. Following ahead, in the room chapter the focus is turned toward the analysis of the constitutional jurisdiction. We delimit the importance of the Federal Constitution as basic norm of the order under a formal prism (in the quality of producer of norms), as well as the relief of the legal security as basic norm of material right. In addition, we intend in this instant to perfazer a study on the control of constitutionality in our order, its different species and the details of the varied actions in headquarters of intent control of constitutionality of norms. Finally, the last chapter was destined to deal with the modulation of effect in headquarters of constitutionality control. Here to approach the legality of this measure, its legal bedding, the limits for its handling and its repercussion in the scope tributary

ASSUNTO(S)

controle da constitucionalidade -- brasil function of the right control of constitutionality segurança jurídica modulação de efeitos modulation of effect direito tributario regras legal security garantia (direito) -- brasil função do direito principles princípios rules

Documentos Relacionados

• Segurança jurídica e a modulação de efeitos nas decisões judiciais em matéria tributária: uma proposta de aplicação
• Modulação de efeitos da norma jurídica tributária
• Reflexões acerca da modulação de efeitos: decisões proferidas pelo STF em matéria tributária
• Coisa julgada tributária e controle de constitucionalidade
• Princípio da proteção à confiança legítima em matéria tributária e modulação de efeitos das decisões judiciais