Modulação temporal de efeitos em matéria tributária pelo STF

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dc.contributor.advisorFrancisco, José Carlos
dc.contributor.advisor1Latteshttp://lattes.cnpq.br/4738971255888795por
dc.contributor.authorMolinari, Flávio Miranda
dc.creator.Latteshttp://lattes.cnpq.br/4716717871116625por
dc.date.accessioned2021-02-04T18:11:33Z
dc.date.accessioned2021-02-08T22:00:16Z
dc.date.available2021-02-08T22:00:16Z
dc.date.issued2020-08-14
dc.description.abstractThis 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.eng
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dc.identifier.citationMOLINARI, 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.por
dc.identifier.urihttp://dspace.mackenzie.br/handle/10899/27855
dc.keywordsmodulationeng
dc.keywordsFederal Supreme Courteng
dc.keywordstax laweng
dc.keywordslegal certaintyeng
dc.keywordsexceptional social interesteng
dc.languageporpor
dc.publisherUniversidade Presbiteriana Mackenziepor
dc.rightsAcesso Abertopor
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectmodulaçãopor
dc.subjectSupremo Tribunal Federalpor
dc.subjectdireito tributáriopor
dc.subjectsegurança jurídicapor
dc.subjectexcepcional interesse socialpor
dc.subject.cnpqCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOpor
dc.titleModulação temporal de efeitos em matéria tributária pelo STFpor
dc.typeDissertaçãopor
local.contributor.board1Nohara, Irene Patrícia
local.contributor.board2Leal, Roger Stielfelmann
local.publisher.countryBrasilpor
local.publisher.departmentFaculdade de Direito (FDIR)por
local.publisher.initialsUPMpor
local.publisher.programDireito Político e Econômicopor
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