Interpretação e súmulas vinculantes em matéria tributária

• Autor(a) principal: Henriques, Carla de Carvalho Sudré
• Data de Publicação: 2014
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/6469
• topic: Súmula vinculante; Direito tributário; Interpretação; Biding precedent; Tax Law; Interpretation; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

The present work has as its main object the binding precedents, especially those that deal with tax matters, and its correlation with the interpretation of the legal rule. It enters in some categories of the General Theory of Law, which are necessary to disentangle the issue. It examines the genesis of the Institute of binding precedent and its legal grounds Constitutional Amendment 45 of 2004 and Law 11.417, as well as it deals with the procedures to be followed in edition, revision and repeal of binding precedents. It also examines the binding precedent as a kind of legal rule and, based on this assumption, studies its application, always emphasizing the process of exegesis. In order to bring a broader scenario, it compares the legal rule of binding precedent with others existing in the legal system, and, one by one, introduces the binding precedents related to the tax issue. Finally, it deals with the complaint institute, appropriate remedy in the case of non- compliance with the content of the binding precedent by the authority, both at the administrative level, and in the judicial sphere, and comments about the sanctions resulting from non-application of the biding precedents