Aproximação entre os controles de constitucionalidade concentrado e difuso e a sua aplicação prática em matéria tributária

• Autor(a) principal: Campanelli, Lucas Pi
• Data de Publicação: 2022
• 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/31771
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; Controle de constitucionalidade; Efeito vinculante; Jurisprudência; Modelos jurídicos; Precedente judicial; Pós-positivismo; Binding effect; Constitutionality control; Judicial precedent; Jurisprudence; Legal systems; Post-positivism

The present work aims to examine the models of constitutionality control in the brazilian legal system, showing how there are currently indications of a latent approximation between the diffuse and concentrated models. The general scope of the research is to focus on concentrated and diffuse constitutionality control, demonstrating how their effects are increasingly correlated, using tributary law as a practical example. To this end, this project aims to analyze the theoretical constructions about the legal systems in force, their effects on the normative system, the forms of interpretations currently used, and the problems that have arisen over time. In this way, the binding effect, in its broad and strict sense, is one of the central points to be explored in this research, in view of its vast importance in its application in Law. Tributary law, in turn, is one of the branches that is under constant constitutionality control, which will serve as an example to elucidate, in a practical way, the main points brought in this project