Ativismo judicial: princípio da segurança jurídica em matéria tributária

• Autor(a) principal: Oliveira, Jackson Max Soares de
• Data de Publicação: 2017
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/34403
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Ativismo judicial; Segurança jurídica em matéria tributária; Súmula 276; STF; STJ; Judicial activism; Principle of security in tax matters; Judicial insecurity; Summary 276; Superior Court of Justice

This work has as general and specific objectives, to present the vision of judicial activism, according to the national doctrine, to expose the concepts of principles and demonstrate the impact on the principle of legal taxation. Generating legal uncertainty in the tax area. This new view of judicial activism established that there is no hierarchy between complementary law and ordinary law. The modification of the jurisprudence of the Superior Court of Justice, with cancellation of the Cutlery 276. Through the judgment of the Extraordinary Appeal, by the Federal Supreme Court in the collection of Coffins on Unprofessional Company revenues. The mythological cut tried the division of the proposition by the French philosopher Michel Foucault, according to which, within the approach given in the text "Sovereignty and Discipline", there are 5 methodological precautions so that the relation of the powers can be analyzed. The judgment selected by the tool available on the STF website2 was: Extraordinary Appeal (RE) 377457 / SP, Minister Gilmar Mendes; In addition to these, other judgments were used necessary to demonstrate judicial activism. The essay proposes that there has been a change in the way of interpreting the legal norm, raising the jurisprudence to the category of main source, for example, the Binding precedents, incidents of resolution of repetitive demands, thus making it necessary to question and to a certain extent, to provoke criticism and doubts