Competência para legislar sobre processo tributário administrativo na constituição brasileira de 1988.

Detalhes bibliográficos
Autor(a) principal: Silva, João Batista de França
Data de Publicação: 2019
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Biblioteca Digital de Teses e Dissertações da UNICAP
Texto Completo: http://tede2.unicap.br:8080/handle/tede/1117
Resumo: The aim of the present research is to propose an interpretation, from the perspective of the jurisprudence in a narrow sense, for legislative jurisdiction regarding the administrative tax procedure. In contrast to other subjects pertaining to Public Administration, such as public bids and contracts or civil requisitions, the 1988 Constitution has not expressly mentioned the competent jurisdiction to regulate such process in which the tax authority, as the administrative authority, must follow in the application of the law as a result, we currently face a dispersion and profusion of rules for proceeding, due to, in theory, the several federative entities. The hypothesis raised and subjected to the corroboration tests based on Brazilian juridical experience acknowledges this jurisdiction falls within the validity scope of article 24, item I, combined with art. 146, III, all of them from the Constitution. That means, concurrent jurisdiction on tax law and this will be for the Federal Government to edit general rules and for the other constituent entities of the federation to include or complement the previous general rules. This, of course, under the light the Brazilian federal state features, which cannot be forgotten during the dogmatic construction. This interpretive proposal is confronted not only with the frameworks that consider the tax administration process as a matter of the administrative law, in which the jurisdiction would be implicit and common to all political entities, but also with those who defend the inclusion of the issue in the context of procedural law and therefore, with reserved power of the Federal Government (article 22) and with the Member States and the Federal District having only concurrent jurisdiction to regulate procedural matter (article 24, XI). After systematizing the constitutional statements that allow us to imply the rule of law for jurisdiction, the research turned to analyze the meaning and scope of the administrative tax procedure itself, especially because in Legal Dogmatic – which deals with the matter – links it to the concept of litigation, plus it is subjected to critical review even in the realm of civil procedure where it originated. Proposing a normative interpretation about the competent jurisdiction to provide for the administrative tax procedure, without presenting at least an idea of what it is, and what it covers would mean to be halfway to answer the research question. The method used was the legal dogmatic, which has the task to conceive interpretative models or assertions about the meaning of the existing law, aimed at the application. The data were obtained mainly from the bibliographical revision, with emphasis on the papers produced in Brazil, during the term of the 1988 Constitution.
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spelling Campos, Hélio Silvio OurémLeite, Geilson SalomãoCoutinho, João Hélio de Farias Moraeshttp://lattes.cnpq.br/1398200601901907Silva, João Batista de França2019-07-11T17:22:15Z2019-05-30SILVA, João Batista de França. Competência para legislar sobre processo tributário administrativo na constituição brasileira de 1988. 2019. 192 f. Dissertação (Mestrado) - Universidade Católica de Pernambuco. Programa de Pós-graduação em Direito. Mestrado em Direito, 2019.http://tede2.unicap.br:8080/handle/tede/1117The aim of the present research is to propose an interpretation, from the perspective of the jurisprudence in a narrow sense, for legislative jurisdiction regarding the administrative tax procedure. In contrast to other subjects pertaining to Public Administration, such as public bids and contracts or civil requisitions, the 1988 Constitution has not expressly mentioned the competent jurisdiction to regulate such process in which the tax authority, as the administrative authority, must follow in the application of the law as a result, we currently face a dispersion and profusion of rules for proceeding, due to, in theory, the several federative entities. The hypothesis raised and subjected to the corroboration tests based on Brazilian juridical experience acknowledges this jurisdiction falls within the validity scope of article 24, item I, combined with art. 146, III, all of them from the Constitution. That means, concurrent jurisdiction on tax law and this will be for the Federal Government to edit general rules and for the other constituent entities of the federation to include or complement the previous general rules. This, of course, under the light the Brazilian federal state features, which cannot be forgotten during the dogmatic construction. This interpretive proposal is confronted not only with the frameworks that consider the tax administration process as a matter of the administrative law, in which the jurisdiction would be implicit and common to all political entities, but also with those who defend the inclusion of the issue in the context of procedural law and therefore, with reserved power of the Federal Government (article 22) and with the Member States and the Federal District having only concurrent jurisdiction to regulate procedural matter (article 24, XI). After systematizing the constitutional statements that allow us to imply the rule of law for jurisdiction, the research turned to analyze the meaning and scope of the administrative tax procedure itself, especially because in Legal Dogmatic – which deals with the matter – links it to the concept of litigation, plus it is subjected to critical review even in the realm of civil procedure where it originated. Proposing a normative interpretation about the competent jurisdiction to provide for the administrative tax procedure, without presenting at least an idea of what it is, and what it covers would mean to be halfway to answer the research question. The method used was the legal dogmatic, which has the task to conceive interpretative models or assertions about the meaning of the existing law, aimed at the application. The data were obtained mainly from the bibliographical revision, with emphasis on the papers produced in Brazil, during the term of the 1988 Constitution.O objetivo da presente pesquisa é propor uma interpretação, sob a ótica da Ciência do Direito em sentido estrito, para a competência legislativa relativamente ao processo tributário administrativo. Ao contrário de outros assuntos pertinentes à Administração Pública, como, por exemplo, licitações e contratos ou requisições civis, a Constituição de 1988 não fez menção expressa a competência para regular o processo que o poder tributário, na potestade administrativa, precisa seguir na aplicação do direito, de tal maneira que há hoje uma dispersão e profusão de normas reguladoras do dito processo, tantas quantos são, em tese, os entes federativos. A hipótese levantada e sujeita aos testes de corroboração pelos dados oriundos da experiência jurídica brasileira é a de que a referida competência se insere no âmbito de validez do artigo 24, inciso I, combinado com o art. 146, III, todos da Constituição, isto é, competência concorrente para dispor sobre direito tributário, cabendo à União editar normas gerais e aos demais entes constituintes da federação suplementar ou complementar as citadas normas gerais, isso à luz das características do estado federal brasileiro, que não podem ser olvidadas no momento da construção dogmática. Essa proposta interpretativa é colocada em confronto, não só com as correntes que consideram o processo tributário administrativo como matéria de direito administrativo, caso em que a competência seria implícita e comum de todas as pessoas políticas, mas também com aquelas que defendem a inclusão do tema no contexto do direito processual e, portanto, de competência privativa da União (artigo 22, I), cabendo aos Estados-membros e ao Distrito Federal apenas a competência concorrente para disciplinar os procedimentos em matéria processual (artigo 24, XI). Depois de sistematizar os enunciados constitucionais a partir dos quais seja possível inferir a referida norma jurídica de competência, a pesquisa se voltou a analisar o significado e alcance do próprio processo tributário administrativo, especialmente porque prevalece na dogmática jurídica ocupada com o tema uma visão limitada do processo desenvolvido pela e na função administrativa, vinculando-o ao conceito de lide ou litígio, sujeito à revisão crítica até mesmo na seara do processo civil, em que se originou. Entendeu-se que propor uma interpretação normativa sobre a competência para dispor sobre processo tributário administrativo, sem apresentar ao menos uma ideia do que ele significa ou abrange, consistiria em ficar a meio caminho da resposta à questão de pesquisa. O método empregado foi o da Dogmática Jurídica, a qual tem a tarefa de formular modelos interpretativos ou asserções sobre o significado do direito vigente, voltada à aplicação. Os dados foram obtidos especialmente a partir da revisão bibliográfica, com ênfase nas obras produzidas no Brasil, sob a vigência da Constituição de 1988.Submitted by Biblioteca Central (biblioteca@unicap.br) on 2019-07-11T17:22:15Z No. of bitstreams: 1 joao_batista_franca_silva.pdf: 1609854 bytes, checksum: 3d1498f574936ecaccb217a6aa9a3fa7 (MD5)Made available in DSpace on 2019-07-11T17:22:15Z (GMT). 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dc.title.por.fl_str_mv Competência para legislar sobre processo tributário administrativo na constituição brasileira de 1988.
title Competência para legislar sobre processo tributário administrativo na constituição brasileira de 1988.
spellingShingle Competência para legislar sobre processo tributário administrativo na constituição brasileira de 1988.
Silva, João Batista de França
Processo tributário - Brasil
Federalismo
Dissertações
Dissertations
Tax process - Brazil
Federalism
CIENCIAS SOCIAIS APLICADAS::DIREITO
title_short Competência para legislar sobre processo tributário administrativo na constituição brasileira de 1988.
title_full Competência para legislar sobre processo tributário administrativo na constituição brasileira de 1988.
title_fullStr Competência para legislar sobre processo tributário administrativo na constituição brasileira de 1988.
title_full_unstemmed Competência para legislar sobre processo tributário administrativo na constituição brasileira de 1988.
title_sort Competência para legislar sobre processo tributário administrativo na constituição brasileira de 1988.
author Silva, João Batista de França
author_facet Silva, João Batista de França
author_role author
dc.contributor.advisor1.fl_str_mv Campos, Hélio Silvio Ourém
dc.contributor.referee1.fl_str_mv Leite, Geilson Salomão
dc.contributor.referee2.fl_str_mv Coutinho, João Hélio de Farias Moraes
dc.contributor.authorLattes.fl_str_mv http://lattes.cnpq.br/1398200601901907
dc.contributor.author.fl_str_mv Silva, João Batista de França
contributor_str_mv Campos, Hélio Silvio Ourém
Leite, Geilson Salomão
Coutinho, João Hélio de Farias Moraes
dc.subject.por.fl_str_mv Processo tributário - Brasil
Federalismo
Dissertações
topic Processo tributário - Brasil
Federalismo
Dissertações
Dissertations
Tax process - Brazil
Federalism
CIENCIAS SOCIAIS APLICADAS::DIREITO
dc.subject.eng.fl_str_mv Dissertations
Tax process - Brazil
Federalism
dc.subject.cnpq.fl_str_mv CIENCIAS SOCIAIS APLICADAS::DIREITO
description The aim of the present research is to propose an interpretation, from the perspective of the jurisprudence in a narrow sense, for legislative jurisdiction regarding the administrative tax procedure. In contrast to other subjects pertaining to Public Administration, such as public bids and contracts or civil requisitions, the 1988 Constitution has not expressly mentioned the competent jurisdiction to regulate such process in which the tax authority, as the administrative authority, must follow in the application of the law as a result, we currently face a dispersion and profusion of rules for proceeding, due to, in theory, the several federative entities. The hypothesis raised and subjected to the corroboration tests based on Brazilian juridical experience acknowledges this jurisdiction falls within the validity scope of article 24, item I, combined with art. 146, III, all of them from the Constitution. That means, concurrent jurisdiction on tax law and this will be for the Federal Government to edit general rules and for the other constituent entities of the federation to include or complement the previous general rules. This, of course, under the light the Brazilian federal state features, which cannot be forgotten during the dogmatic construction. This interpretive proposal is confronted not only with the frameworks that consider the tax administration process as a matter of the administrative law, in which the jurisdiction would be implicit and common to all political entities, but also with those who defend the inclusion of the issue in the context of procedural law and therefore, with reserved power of the Federal Government (article 22) and with the Member States and the Federal District having only concurrent jurisdiction to regulate procedural matter (article 24, XI). After systematizing the constitutional statements that allow us to imply the rule of law for jurisdiction, the research turned to analyze the meaning and scope of the administrative tax procedure itself, especially because in Legal Dogmatic – which deals with the matter – links it to the concept of litigation, plus it is subjected to critical review even in the realm of civil procedure where it originated. Proposing a normative interpretation about the competent jurisdiction to provide for the administrative tax procedure, without presenting at least an idea of what it is, and what it covers would mean to be halfway to answer the research question. The method used was the legal dogmatic, which has the task to conceive interpretative models or assertions about the meaning of the existing law, aimed at the application. The data were obtained mainly from the bibliographical revision, with emphasis on the papers produced in Brazil, during the term of the 1988 Constitution.
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identifier_str_mv SILVA, João Batista de França. Competência para legislar sobre processo tributário administrativo na constituição brasileira de 1988. 2019. 192 f. Dissertação (Mestrado) - Universidade Católica de Pernambuco. Programa de Pós-graduação em Direito. Mestrado em Direito, 2019.
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