Modificações jurisprudenciais no direito tributário à luz dos princípios da segurança jurídica e da proteção à confiança

• Autor(a) principal: Coppi, Nicholas Guedes
• Data de Publicação: 2019
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/22884
• topic: Direito constitucional; Direito tributário; Segurança jurídica; Proteção da confiança; Constitutional law; Taxation - Law and legislation; Legal certainty; Protection of trust; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

The purpose of this paper is to study the so-called principle of legal certainty and its content of protection of trust in tax juridical relations and its relationship with the decisions of the Judiciary in tax matters, specifically those that modify, to the detriment of the taxpayer, understanding previous agreement on the subject. Thus, it seeks to demonstrate that legal certainty and its facet of protection of trust, as long as historically constructed principles that decisively influence the implementation of legal norms, act as a protective mechanism for the individual rights of the taxpayer, capable of requiring the preservation of in the most varied situations, the fundamental rights of the citizen, constitutive of a Constitutional and Democratic State of Law