Repercussão geral em matéria tributária

• Autor(a) principal: Capistrano, Brenda Medeiros
• Data de Publicação: 2014
• 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/33462
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Direito processual tributário; Repercussão geral; Requisito de admissibilidade; Recurso extraordinário; Supremo Tribunal Federal; Direito Tributário; Tax processual law; General repercussion; Condition of admissibility – Extraordinary Appeal – Federal Supreme Court – Tax Law

The following paper aims to study the general repercussion as a condition of admissibility to appeals, targeting the understanding of this institute in order to, by the end, apply them to practical cases of tax matters. The general repercussion was introduced in the Brazilian legal system through the editing of Constitutional Amendment nº 45/2004 and, later regulated by the publishing of Law nº 11.418/2006. These institutes define that the transcendence of the question approached, as well as its economic, social, legal and politic relevance, must be demonstrated in the preliminary of the extraordinary appeal. To begin with, the origins of general repercussion were emphasized, through an analysis of this institute within the Brazilian legal system of other countries, such as Germany and Argentina. A bond of thin comprehension between the institutes created in these countries and the Brazilian general repercussion is observed. After that, the constitutional and infra-constitutional aspects of general repercussion were analyzed, aiming to analyze the demonstration of the particularities and functions that guarantee the applicability of this institute by the Federal Supreme Court. Lastly, all that was approached throughout the paper was applied to practical cases of relevant taxes matters that had its general repercussion recognized by the Federal Supreme Court. Thus demonstrating how the dynamic of the general repercussion is.