Análise crítica do princípio da supremacia do interesse público sobre o interesse privado no direito tributário à luz dos direitos fundamentais

• Autor(a) principal: Silveira, Gustavo Lima da
• 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/31505
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Direitos fundamentais; Contencioso tributário; Contribuinte; Interesse público; Interesse privado; Ordem constitucional; Prerrogativas do crédito tributário; Proporcionalidade; Razoabilidade; Segurança jurídica; Dever de fundamentação; Fundamental rights; Tax litigation; Contributor; Public interest; Private interest; Constitutional order; Tax credit prerogatives; Proportionality; Reasonableness; Legal security; Duty of reasoning

As a branch of public law, tax law is guided by the public interest. In view of this, the present work seeks to settle the controversy about the applicability of the principle of supremacy of public interest over private interest in the scope of Brazilian tax law, that is, what is meant by adequate use of such primacy in this legal field, within the scope of a democratic rule of law. Through the deductive method and research of the specialized bibliography, the scope of the work is to establish the premises that the Brazilian State is based on human dignity and the protection of the individual, as well as that the prestige given by the constituent to the rights is relevant. fundamental, including those relating to the taxpayer. In this task, it will be necessary to demonstrate that, except in the cases authorized by the Federal Constitution of 1988, the principle in question cannot be used in an abstract way as a justification for the limitation of the fundamental rights of the individual (individual or legal entity), as well as to demonstrate that its use in legal practice promotes injustice, in addition to causing damage to both taxpayers and the treasury and, therefore, to society as a whole