Conflitos na aplicação de precedentes dos Tribunais Superiores em matéria tributária
Autor(a) principal: | |
---|---|
Data de Publicação: | 2016 |
Tipo de documento: | Tese |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da PUC_SP |
Texto Completo: | https://tede2.pucsp.br/handle/handle/18812 |
Resumo: | The legal standards must not be confused with the prescriptive texts. The first are built from such texts, which allow different interpretations and the creation of conflicting rules. Therefore, the conflict between standards is an embedded problem in the legal system. Among the conflicts which are relevant, those verified among standards derived from a single precedent of the Superior Courts stand out. Current legislation confers special attention to decisions issued by these bodies, imposing their applicability to similar cases. There is no point, however, in granting a binding effect to the precedents if there is no uniformity in their application. It is true, however, that the commonly chosen criteria for rule conflict resolution are not enough to solve this kind of contradiction, since the rules derived from the same precedent: (i) hold the same hierarchy; (ii) are equally general; and (iii) are contemporaneous. This, however, does not mean that there are no criteria liable to resolve such antinomies. Analyzing our legal system, we see that any act of implementing rules (judicial decision there included) always has the same configuration: the norm is created for means of specific concrete application, there is an assessment in order to identify if the facts are comprised by what the aforementioned legal standards set forth, and only then a legal relationship between certain individuals is constituted. Therefore, the construction of a rule based on a precedent will, necessarily, observe these aspects: applicable provision, facts taken into consideration upon decision issuance and how the dispute was settled. The latter, in its turn, will be the first step towards the resolution of conflicts upon its application. Once the ratio decidendi, i.e. the rule of the precedent, is determined then it is time to check whether the jurisdiction for which it provides (power to apply the precedent for similar cases) was legally exerted. If an illegality is identified – resulting from a controversial precedent interpretation – this allows for the application of the penalty provided in the standard of competence: invalidity declaration of the illegally created standard |
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Vianna, Julcira Maria de Mellohttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4559671E4Figueiredo, Marina Vieira de2016-08-08T14:32:24Z2016-03-23Figueiredo, Marina Vieira de. Conflitos na aplicação de precedentes dos Tribunais Superiores em matéria tributária. 2016. 259 f. Tese (Doutorado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2016.https://tede2.pucsp.br/handle/handle/18812The legal standards must not be confused with the prescriptive texts. The first are built from such texts, which allow different interpretations and the creation of conflicting rules. Therefore, the conflict between standards is an embedded problem in the legal system. Among the conflicts which are relevant, those verified among standards derived from a single precedent of the Superior Courts stand out. Current legislation confers special attention to decisions issued by these bodies, imposing their applicability to similar cases. There is no point, however, in granting a binding effect to the precedents if there is no uniformity in their application. It is true, however, that the commonly chosen criteria for rule conflict resolution are not enough to solve this kind of contradiction, since the rules derived from the same precedent: (i) hold the same hierarchy; (ii) are equally general; and (iii) are contemporaneous. This, however, does not mean that there are no criteria liable to resolve such antinomies. Analyzing our legal system, we see that any act of implementing rules (judicial decision there included) always has the same configuration: the norm is created for means of specific concrete application, there is an assessment in order to identify if the facts are comprised by what the aforementioned legal standards set forth, and only then a legal relationship between certain individuals is constituted. Therefore, the construction of a rule based on a precedent will, necessarily, observe these aspects: applicable provision, facts taken into consideration upon decision issuance and how the dispute was settled. The latter, in its turn, will be the first step towards the resolution of conflicts upon its application. Once the ratio decidendi, i.e. the rule of the precedent, is determined then it is time to check whether the jurisdiction for which it provides (power to apply the precedent for similar cases) was legally exerted. If an illegality is identified – resulting from a controversial precedent interpretation – this allows for the application of the penalty provided in the standard of competence: invalidity declaration of the illegally created standarda partir deste suporte físico, o qual admite interpretações divergentes e, portanto, a construção de normas conflitantes. O conflito entre normas é, portanto, é um problema inerente ao sistema jurídico. Dentre os conflitos que interessam ao direito, destacam-se aqueles verificados entre normas construídas a partir de um mesmo precedente dos Tribunais Superiores. O ordenamento jurídico, atualmente, dá especial relevo às decisões proferidas por estes órgãos, impondo a sua aplicação aos casos análogos. De nada adianta, contudo, conferir eficácia vinculante aos precedentes se não há uniformidade na sua aplicação. É certo, por outro lado, que os critérios comumente eleitos para a solução de conflitos entre normas não são suficientes para solucionar esta espécie de antinomia, já que as normas construídas a partir de um mesmo precedente: (i) ocupam a mesma hierarquia; (ii) são igualmente gerais; e (iii) são contemporâneas. Isso, no entanto, não quer dizer que não existam critérios para resolver tais antinomias. Analisando nosso ordenamento, verificamos que qualquer ato de aplicação de normas (aí incluídas as decisões judiciais) tem sempre a mesma configuração: constrói-se a norma a aplicar no caso concreto, verifica-se se há subsunção entre os fatos e aquilo que prescreve referida norma para, então, constituir uma relação jurídica entre certos indivíduos. Portanto, a construção da norma instituída por um precedente passará, necessariamente, por estes pontos: norma a aplicar, fatos considerados na decisão e modo como a lide foi solucionada. Este, por sua vez, será o primeiro passo para a resolução de conflitos na sua aplicação. Definido a ratio decidendi, ou seja, a norma do precedente, é então o momento de verificar se a competência nela prevista (competência para aplicar o precedente a casos análogos) foi licitamente exercida. Constatada a ilicitude – decorrente da interpretação controvertida do precedente – abre-se espaço para a aplicação da sanção prevista na norma de competência: nulidade da norma criada ilicitamenteCoordenação de Aperfeiçoamento de Pessoal de Nível Superiorapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/38129/Marina%20Vieira%20de%20Figueiredo.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em DireitoPUC-SPBrasilFaculdade de DireitoAntinomiaConflito de normasPrecedente judicialAntimonyConflict between standardsJudicial precedentCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOConflitos na aplicação de precedentes dos Tribunais Superiores em matéria tributáriainfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/doctoralThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTMarina Vieira de Figueiredo.pdf.txtMarina Vieira de Figueiredo.pdf.txtExtracted texttext/plain500918https://repositorio.pucsp.br/xmlui/bitstream/handle/18812/4/Marina%20Vieira%20de%20Figueiredo.pdf.txt241e3e5218e6a845ff59ae14997e481aMD54LICENSElicense.txtlicense.txttext/plain; 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dc.title.por.fl_str_mv |
Conflitos na aplicação de precedentes dos Tribunais Superiores em matéria tributária |
title |
Conflitos na aplicação de precedentes dos Tribunais Superiores em matéria tributária |
spellingShingle |
Conflitos na aplicação de precedentes dos Tribunais Superiores em matéria tributária Figueiredo, Marina Vieira de Antinomia Conflito de normas Precedente judicial Antimony Conflict between standards Judicial precedent CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
Conflitos na aplicação de precedentes dos Tribunais Superiores em matéria tributária |
title_full |
Conflitos na aplicação de precedentes dos Tribunais Superiores em matéria tributária |
title_fullStr |
Conflitos na aplicação de precedentes dos Tribunais Superiores em matéria tributária |
title_full_unstemmed |
Conflitos na aplicação de precedentes dos Tribunais Superiores em matéria tributária |
title_sort |
Conflitos na aplicação de precedentes dos Tribunais Superiores em matéria tributária |
author |
Figueiredo, Marina Vieira de |
author_facet |
Figueiredo, Marina Vieira de |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Vianna, Julcira Maria de Mello |
dc.contributor.authorLattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4559671E4 |
dc.contributor.author.fl_str_mv |
Figueiredo, Marina Vieira de |
contributor_str_mv |
Vianna, Julcira Maria de Mello |
dc.subject.por.fl_str_mv |
Antinomia Conflito de normas Precedente judicial |
topic |
Antinomia Conflito de normas Precedente judicial Antimony Conflict between standards Judicial precedent CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.eng.fl_str_mv |
Antimony Conflict between standards Judicial precedent |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
description |
The legal standards must not be confused with the prescriptive texts. The first are built from such texts, which allow different interpretations and the creation of conflicting rules. Therefore, the conflict between standards is an embedded problem in the legal system. Among the conflicts which are relevant, those verified among standards derived from a single precedent of the Superior Courts stand out. Current legislation confers special attention to decisions issued by these bodies, imposing their applicability to similar cases. There is no point, however, in granting a binding effect to the precedents if there is no uniformity in their application. It is true, however, that the commonly chosen criteria for rule conflict resolution are not enough to solve this kind of contradiction, since the rules derived from the same precedent: (i) hold the same hierarchy; (ii) are equally general; and (iii) are contemporaneous. This, however, does not mean that there are no criteria liable to resolve such antinomies. Analyzing our legal system, we see that any act of implementing rules (judicial decision there included) always has the same configuration: the norm is created for means of specific concrete application, there is an assessment in order to identify if the facts are comprised by what the aforementioned legal standards set forth, and only then a legal relationship between certain individuals is constituted. Therefore, the construction of a rule based on a precedent will, necessarily, observe these aspects: applicable provision, facts taken into consideration upon decision issuance and how the dispute was settled. The latter, in its turn, will be the first step towards the resolution of conflicts upon its application. Once the ratio decidendi, i.e. the rule of the precedent, is determined then it is time to check whether the jurisdiction for which it provides (power to apply the precedent for similar cases) was legally exerted. If an illegality is identified – resulting from a controversial precedent interpretation – this allows for the application of the penalty provided in the standard of competence: invalidity declaration of the illegally created standard |
publishDate |
2016 |
dc.date.accessioned.fl_str_mv |
2016-08-08T14:32:24Z |
dc.date.issued.fl_str_mv |
2016-03-23 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/doctoralThesis |
format |
doctoralThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
Figueiredo, Marina Vieira de. Conflitos na aplicação de precedentes dos Tribunais Superiores em matéria tributária. 2016. 259 f. Tese (Doutorado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2016. |
dc.identifier.uri.fl_str_mv |
https://tede2.pucsp.br/handle/handle/18812 |
identifier_str_mv |
Figueiredo, Marina Vieira de. Conflitos na aplicação de precedentes dos Tribunais Superiores em matéria tributária. 2016. 259 f. Tese (Doutorado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2016. |
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https://tede2.pucsp.br/handle/handle/18812 |
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Pontifícia Universidade Católica de São Paulo |
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PUC-SP |
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Brasil |
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Faculdade de Direito |
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Pontifícia Universidade Católica de São Paulo |
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