A modulação dos efeitos dos julgados do Supremo Tribunal Federal na seara tributária: o substrato moral das decisões judiciais

• Autor(a) principal: Toyoda, Hisashi
• 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/19638
• topic: Norma tributária; Inconstitucionalidade; Modulação; Tax law; Unconstitutionality; Modulation; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

This research was developed with the purpose of analyzing the content of the Brazilian Supreme Court’s decisions, in which the modulation institute’s effects of declared unconstitutional tax rules was applied, in order to verify if the requirements of the proper motivation and the moral adequacy of those judged were observed the fundamental requirement of the fair’s materialization through the maximum effectiveness of the tax payers’ rights. The study is based on a survey of the unconstitutionality’s declaratory decisions of tax rules that were applied by the modulation institute’s temporal effects. The content of these decisions is discussed in the face of the constitutional law primacy and, on a broader plane, the existence of a moral background that permeates the constitutional laws as a whole, which has its origins from traditions and values shared by the citizens’ community. This work was based on the analysis and discussion of the article 27´s application of brazilian law no. 9.868/99, which regulates modulation’s effects in tax laws’ verdict, in order to determine how the tax´s legal order has responded to the requirements of the rights’ realization in the life of tax payers and to what extent the jurisdictional activity is concerned with achieving that purpose. The inquiry demonstrates that the decisions regarding the application of the modulation’s effects of declared unconstitutionality’s tax norms have been made by the Brazilian Supreme Court's (BSC) judges in a way that favors the tax government administration, being based on a constitution’s reductionist vision, resulting in unfair decisions still which are formally valid. But without adequate justification, the BSC judges opted for simplifying solutions, with a consequentialist basis and an obvious purpose of ensuring tax pragmatism. However, without further discussion, what is happening is an insufficient justification, based essentially on political arguments. There is a clear need to change the interpretive paradigm, considering a moral background immanent to the Constitution. The research demonstrates the importance of redeeming the sense and meaning of morality for the ancients, particularly the Roman virtu’s conception, as a reference for the formulation of judicial decisions, in order to ensure the necessary connection between the moral background of constitutional norms, its fair interpretation, and the maximization of the taxpayers’ rights as fair’s concretization as community value and law fundamental telos. In this understanding, the greater effectiveness of the taxpayers’ rights goes through a more open exegesis, whereby the search for justice is not bound to paradigms based on the traditional view of the Constitution interpretation and its norms, but also based on moral argument, which confers the due acceptability to decisions by bringing them closer to the expectation and sense of the fair as a value defined by individuals in the process of elaboration and reconstruction of the traditions and goals of community life