A calculabilidade como critério para a modulação dos efeitos por razões de segurança jurídica

Resumo

The current work will evaluate the arguments used by the Federal Supreme Court to limit the temporal effects of the decisions that declare the unconstitutionality of law regarding taxes, based on reasons of legal security. In addition, the work will compare these arguments with the concept of legal security related to the protection of the confidence that better suits the theory of law as a plan, in which the confidence of the citizen in the public administration can be measured in accordance with the power given by the legislator to the authority. Afterwards, a criteria to limit the temporal effects of decisions will be presented, which will allow a way to identify how every authority participates in the tax relationship with the taxpayer, establishing a relative measure of power to each authority in accordance with its hierarchical position, giving more predictability to the decision that limits the temporal effect of the declaration of unconstitutionality.

Ficha do documento

Tipo

Dissertação

Ano

2023

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/33537

Temas

Administração Pública

Palavras-chave

Temporal effects limitationLegal securityStabilityPredictabilityProtection of confidenceUnconstitutionalityTax lawModulaçãoSegurança jurídicaEstabilidadeCalculabilidadeProteção da confiançaInconstitucionalidadeTributárioDireitoDireito tributário - BrasilAção de inconstitucionalidadeConfiança