Impactos financeiro-orçamentários aos entes federados nos julgamentos do Supremo Tribunal Federalanálise dos casos tributários com repercussão geral no quadriênio 2019-2022

Resumo

The dissertation aims to identify whether the Federal Supreme Court, when stablishing tax precedents in the 2019-2022 quadrennium), ruled based on the financial and budgetary impacts that their decision may have on public funds, to the detriment of the taxpayer. Nevertheless, although these allegations were considered, it was not an isolated procedure adopted by the Justices, although in some cases predominantly. In this context, the research is justified considering that there is a general idea that precedents are always based strictly on legal arguments, focused on the legislation and overlooking other economic and budget impacts. Based on the chosen theoretical framework (Neil MacCormick) – despite the existence of negative criticism by the national doctrine – the conclusion is that the procedure is valid, but with reservations. Finally, negative consequences of this procedure on Tax Law were highlighted, considering the impacts on society as whole and indicating the possible improvements for tax litigation.

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:10438/34324

Temas

Finanças Públicas

Palavras-chave

Financial-budgetary impacts on federal entitiesPrecedentTax litigationImpactos financeiro-orçamentários aos entes federadosSTFRepercussão geralContencioso tributárioDireitoBrasil. Supremo Tribunal FederalRepercussão geral (Direito)Finanças públicasContencioso administrativoDireito tributário - Brasil