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Doctoral Thesis
DOI
10.11606/T.2.2016.tde-08042016-093405
Document
Author
Full name
Luciano Felicio Fuck
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2015
Supervisor
Committee
Barreto, Paulo Ayres (President)
Ávila, Humberto Bergmann
Grau, Eros Roberto
Martins, Ives Gandra da Silva
Mendes, Gilmar Ferreira
Title in Portuguese
Supremo Tribunal Federal e a concretização dos direitos fundamentais no sistema constitucional tributário brasileiro
Keywords in Portuguese
Direito constitucional
Direito tributário
Direitos e garantias individuais
Sistema tributário
Supremo Tribunal Federal
Abstract in Portuguese
Este trabalho trata do papel desempenhado pelo Supremo Tribunal Federal na apreciação de questões relativas ao Sistema Constitucional Tributário brasileiro à luz dos direitos fundamentais. Com efeito, o STF é responsável por guardar os direitos fundamentais também quando decide controvérsias constitucionais tributárias, o que significa considerar o delicado equilíbrio entre a proteção dos contribuintes e a necessidade de o Estado arrecadar os recursos suficientes à concretização dos direitos fundamentais. Assim, a tese tem dois objetivos. Por um lado, pretende identificar se o Supremo Tribunal Federal adota algum parâmetro condizente com os direitos fundamentais ao julgar questões constitucionais relativas ao sistema tributário. Nessa perspectiva, diversos acórdãos do Supremo Tribunal Federal, proferidos na égide da CF/1988, são analisados com vistas a examinar se a Corte tem cumprido bem suas responsabilidades constitucionais. Por outro lado, sugere o Estado Fiscal como parâmetro adequado aos direitos fundamentais e ao sistema constitucional tributário, considerando sua preocupação tanto com a proteção dos contribuintes quanto com a existência de meios mínimos para o financiamento das atividades públicas.
Title in English
Supreme Federal Court and the enforcement of fundamental rights in the Brazilian constitutional tax system.
Keywords in English
Brazilian constitutional tax system
Fundamental rights
Judicial review
Supremo Tribunal Federal
Tax state
Abstract in English
This work is about the role of the Supremo Tribunal Federal in the Brazilian constitutional tax system in light of the fundamental rights. Doubtlessly, the Brazilian Supreme Court (Supremo Tribunal Federal) is responsible for safekeeping and enforcing fundamental rights even when it decides constitutional tax controversies. The enforcement of fundamental rights in tax issues means accounting for the delicate balance between the protection of taxpayers and the necessity for the State to raise enough funds to implement fundamental rights. Thus the thesis has two objectives. On the one hand, the study aims to identify if the Supremo Tribunal Federal abides by any guideline consistent with the fundamental rights when ruling constitutional cases regarding the tax system. Therefore, various decisions of the Supremo Tribunal Federal, taken in the scope of the Federal Constitution of 1988, will be selected and analysed in order to examine if the Court has fulfilled its constitutional duties. On the other hand, the work suggests the Tax State as an adequate guideline to the fundamental rights and to the constitutional tax system, regarding its concern not only with taxpayers´ protection but also with the existence of minimum resources to fund public activities.
 
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Publishing Date
2016-05-25
 
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