Modulação dos efeitos das decisões do STF em matéria tributária

• Autor(a) principal: Silva, Mário Henrique Faria 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/32020
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; Modulação de efeitos; Confisco; Contribuintes; Fisco; Utilitarismo; Inconstitucional; Segurança jurídica; Excepcional interesse social; Tributação; Modulation of effects; Confiscation; Taxpayers; Tax authorities; Utilitarianism; Unconstitutional; Legal security; Exceptional social interest; Taxation

This monograph sought to analyze the institute of Modulation of Effects provided in art. 27 of Law No. 9.868/1999, especially in view of the tax jurisprudential scenario of the Supreme Court, which has been adopting authorizing arguments for modulation through an economic interpretation of the "exceptional social interest". The idea for this research began due the taxpayers’ feeling of legal insecurity, who despite winning in legal disputes over the unconstitutionality of rules establishing taxes, end up suffering the effects of modulation in order to have their right to the refund of undue payments restricted ("you win, but you don't get it"). For this purpose, the arguments brought by the Tax Authorities to request the modulation of decisions in tax matters were analyzed, as well as the arguments adopted by the Ministers in granting the requests. The conclusion was that a strict interpretation of article 27 of Law 9868/1999 is necessary in order to respect legal security and the fundamental rights of citizens, while also avoiding any incentive to create unconstitutional rules solely for tax collection purposes