Matérias de ordem pública no âmbito do contencioso administrativo tributário

• Autor(a) principal: Teles, Galderise Fernandes
• Data de Publicação: 2019
• 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/22857
• topic: Contencioso administrativo tributário; Ordem pública (Direito); Tax administrative litigation; Public policy (Law); CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

The present work has as its core of analysis the matters of public order in the context of tax administrative litigation. In this sense, from the study of the semantic content of the term we develop an approach of the founding elements of the scope of tax administrative litigation and exposition of the jurisprudential treatment given to the theme. We also analyzed the arguments used by the judges to confer the character of public order to a given subject and showed the lack of consistency in the requirements used for categorization of this class. The analysis of the judges is a point of clarification to demonstrate the impossibility of class construction through jurisprudential experience, whether administrative or judicial. In these terms, we advance to the concept definition proposal with answer to 12 (twelve) core questions of the present object of study. The development of this research was based on bibliographic and jurisprudential analysis on the subject, always seeking a logical, coherent and systematic trigger around the subject, adopting for this purpose an approach in which the buttress of administrative, procedural and legal law was preserved tax, legal ramifications directly related to the proposed problem