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Doctoral Thesis
DOI
10.11606/T.2.2014.tde-08122014-094355
Document
Author
Full name
Marcelo Lavocat Galvão
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2014
Supervisor
Committee
Torres, Heleno Taveira (President)
Dias, Gabriel Nogueira
Grupenmacher, Betina Treiger
Mendes, Rodrigo Octávio Broglia
Tavares, Andre Ramos
Title in Portuguese
A insegurança jurídica dos efeitos vinculantes das decisões do Supremo Tribunal Federal em matéria tributária
Keywords in Portuguese
Decisão judicial
Direito tributário
Norma jurídica
Abstract in Portuguese
O presente ensaio acadêmico tem por escopo desenvolver tema interdisciplinar envolvendo a repercussão do princípio constitucional da segurança jurídica sobre a dinâmica da relação jurídico-tributária, bem como verificar se a jurisdição do Supremo Tribunal Federal, hoje revestida de mecanismos diretos de imposição do entendimento sedimentado às instâncias inferiores, cumpre adequadamente a função de garantir a certeza e a previsibilidade necessárias aos contribuintes. Para tanto, além de aprofundar o estudo do princípio da segurança jurídica, o ensaio perfaz a estrutura da obrigação tributária e as condições impostas ao procedimento administrativo fiscal, até desaguar nas características do exercício da jurisdição pelo Excelso Pretório. Ao final, propõe-se um roteiro metódico a ser adotado pelo STF nas hipóteses em que suas decisões possam violar a segurança jurídica dos contribuintes.
Title in English
A insegurança jurídica dos efeitos vinculantes das decisões do Supremo Tribunal Federal em matéria tributária
Keywords in English
Abstrativization
Binding docket
Binding effect
Diffuse control
General repercussion
Legal security
Tax law
Abstract in English
Legal security is a judgment ongoing concern, and requires some predictability in all moments of law construction: in its development by the Legislative, in the administrative and the Judiciary. The concept of legal security, however, has been reinterpreted because of the liberal state ideas that have been left behind by the Constitutional State. The present study investigates whether the Brazilian Federal Constitution with its new mechanisms (binding docket, general repercussion, and binding effect, abstrativization of the diffuse control) provides legal security, according to this its current concept. In conclusion, after a dialectical and hypothetical-deductive analysis, that these institutes play this role, not only in the strict legality meaning but also respecting the value justice. Despite of the rational character, because they impose decisions to the administration and the Judiciary and generate uniform judgments, but more automatic, they are also able to provide relativization of absolute predictability in favor of "fair" value when necessary to achieve a constitutionally guaranteed right.
 
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Publishing Date
2014-12-09
 
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