Modulação temporal de efeitos em matéria tributária pelo STF
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Tipo
Dissertação
Data de publicação
2020-08-14
Periódico
Citações (Scopus)
Autores
Molinari, Flávio Miranda
Orientador
Francisco, José Carlos
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Nohara, Irene Patrícia
Leal, Roger Stielfelmann
Leal, Roger Stielfelmann
Programa
Direito Político e Econômico
Resumo
This project aims to analyze the legal institute of modulation of effects in tax matters based on
the jurisprudence of the Federal Supreme Court in the control of constitutionality diffuse and
concentrated since its entry into force through the Laws n º S. 9.868/99 and 9.882/99 to the
present, from the tabulation and analysis of the decisions given in this selected interval, in
order to verify whether there is a decision-making standard on the interpretation of the
meaning and scope of the expressions "legal certainty" and "exceptional social interest"
contained in the authorizing norms of modulation in the aforementioned legislations, as well
as the application of these in cases of change of jurisprudential understanding, as overruling
cases, which turned out to be a criterion of legal norms for temporal modulation of effects
from the Code of Civil Procedure of 2015. This analysis presupposed a theoretical tool to
assist in understanding the modulation of effects inserted in the legal system, from the legal
positivism, in the strand of the authors Hans Kelsen and H.L.A. Hart, passing through the
characteristics of contemporary constitutionalism, as well as evaluating the characteristics of
effectiveness of constitutional norms and the role of constitutional jurisdiction in the Brazilian
context. The analysis concluded that it is possible to affirm the existence of patterns about
temporal modulation of effects in tax matters by the STF in some specific situations, such as
cases of change of jurisprudence and requirement of proof of severe injury to the social
environment, as well as it is possible to identify characteristics of cases in which the factual
situation leads to patterns that require the modulation of effects, as the case of the change of
jurisprudence in tax matters, and which reject the Modulation, such as cases in which there is
no empirically proven existence of irreversible social impairment. However, it is not possible
to find a decision standard that is used in the STF to define "legal certainty" and "exceptional
Social interest". In practice, decisions use these expressions followed by hypothetical
examples that confirm the need for their guarantee, as if that were enough to guarantee the
validity of the manipulation of decisions declaring unconstitutionality.
Descrição
Palavras-chave
modulação , Supremo Tribunal Federal , direito tributário , segurança jurídica , excepcional interesse social
Assuntos Scopus
Citação
MOLINARI, Flávio Miranda. Modulação temporal de efeitos em matéria tributária pelo STF. 2020. 135 f. Dissertação (Mestrado em Direito Político e Econômico) - Universidade Presbiteriana Mackenzie, São Paulo, 2020.