Reflexões sobre a aplicabilidade do Instituto da Modulação de efeitos no julgamento do RE 574.706
Tipo
TCC
Data de publicação
2023-06
Periódico
Citações (Scopus)
Autores
Krakauer, André Luiz Silva
Orientador
Gioia, Fulvia Helena de
Título da Revista
ISSN da Revista
Título de Volume
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Resumo
O objetivo do presente artigo é o de analisar a aplicabilidade do instituto da
modulação de efeitos, no julgamento do RE 574.706, mais conhecido como a “Tese
do Século”. Naturalmente, faz-se necessário que haja a contraposição entre as
razões de decidir, as regras para sua aplicação por meio da legislação, o
entendimento doutrinário, além dos princípios constitucionais. Para entender como a
Suprema Corte aplicou a modulação de efeitos no caso em comento, foi realizada
uma análise teórica da decisão, com ênfase no consequencialismo em questões
tributárias. O objeto do presente artigo, foi escolhido em razão de ter sido apontado
com o status de “perda provável” no anexo de riscos fiscais desde a Lei de Diretrizes
Orçamentárias a partir do ano de 20081 até o ano de 20212. A Lei de Diretrizes
Orçamentárias lista demandas tributárias que envolvem grandes somas de dinheiro
e têm o potencial de prejudicar a arrecadação fiscal e, por consequência, a
prestação de serviços públicos essenciais à sociedade. Portanto, esse é um tópico
atual e importante. À luz dessas condicionantes, o presente estudo se propõe a
contribuir e analisar o debate sobre a aplicação da modulação de efeitos sob a ótica
consequencialista e, quiçá, auxiliar os intérpretes do direito a analisarem
criticamente as demais decisões que vierem a ser prolatadas pelo Supremo Tribunal
Federal em que houve a aplicação do referido instituto, a fim de indicar como a
ausência de especificidades relevantes para a aplicação da modulação de efeitos
possibilita uma ampla margem de discricionariedade aos ministros, possibilitando
que eles imaginem e especulem sobre todos os possíveis efeitos de sua decisão.
The purpose of this article is to analyze the applicability of the institute of effect modulation, in the judgment of RE 574.706, better known as the “Thesis of the Century”. It is necessary that there be a counter position between the reasons to decide, the rules for its application through legislation, doctrinal understanding, and constitutional principles. To understand how the Supreme Court applied effect modulation in the case in question, a theoretical analysis of the decision was carried out, with an emphasis on consequentialism in tax matters. The object of this article was chosen because it was pointed out as having the status of “probable loss” in the tax risk annex since the Budget Guidelines Law from 2008 to 2021. The Budget Guidelines Law lists tax demands that involve large sums of money and have the potential to harm tax collection and, consequently, the provision of essential public services to society. Therefore, this is a current and important topic. In light of these constraints, the present study aims to contribute and analyze the debate on the application of effect modulation from the consequentialist perspective and, perhaps, assist legal interpreters in critically analyzing other decisions that may be issued by the Supreme Court in which the said institute was applied, in order to indicate how the absence of relevant specifics for the application of the modulation of effects allows a wide margin of discretion to the ministers, allowing them to imagine and speculate on all the possible effects of their decision.
The purpose of this article is to analyze the applicability of the institute of effect modulation, in the judgment of RE 574.706, better known as the “Thesis of the Century”. It is necessary that there be a counter position between the reasons to decide, the rules for its application through legislation, doctrinal understanding, and constitutional principles. To understand how the Supreme Court applied effect modulation in the case in question, a theoretical analysis of the decision was carried out, with an emphasis on consequentialism in tax matters. The object of this article was chosen because it was pointed out as having the status of “probable loss” in the tax risk annex since the Budget Guidelines Law from 2008 to 2021. The Budget Guidelines Law lists tax demands that involve large sums of money and have the potential to harm tax collection and, consequently, the provision of essential public services to society. Therefore, this is a current and important topic. In light of these constraints, the present study aims to contribute and analyze the debate on the application of effect modulation from the consequentialist perspective and, perhaps, assist legal interpreters in critically analyzing other decisions that may be issued by the Supreme Court in which the said institute was applied, in order to indicate how the absence of relevant specifics for the application of the modulation of effects allows a wide margin of discretion to the ministers, allowing them to imagine and speculate on all the possible effects of their decision.
Descrição
Palavras-chave
modulação de efeitos , consequencialismo , Supremo Tribunal Federal , matéria tributária , effects modulation , consequentialism , Federal Supreme Court , tax matter