A modulação de efeitos temporais em matéria tributáriauma análise empírica da fundamentação dos votos dos ministros do Supremo Tribunal Federal

Resumo

The present Course Conclusion Paper provides an empirical analysis of the fundamentals of the material aspects of the modulation of temporal effects in tax matters in the votes of the ministers of the federal Supreme Court (STF), with the aim of analyzing if the decisions of the ministers in the cases take into consideration the arguments related to the modulation temporal effects on tax matters use the rule of proportionality to solve the collision of principles, and whether it is possible to identify objective criteria in the case law of the Supreme Court for the modulation of temporal effects in tax matters. To do so, based on the selection of judgments relevant to the topic, the analysis is divided in two parts: (i) identification of the use of the rule of proportionality to solve the principle collision; and (ii) the identification of objective criteria in the case law of STF.

Ficha do documento

Tipo

Outro

Ano

2018

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Não informado

Identificador

oai:repositorio.fgv.br:10438/28461

Palavras-chave

Modulação de efeitosFundamentaçãoRegra da proporcionalidadeSTFSegurança jurídicaModulation of effectsRationaleSupreme Federal Supreme Court (STF)Legal certaintyDireito