Medidas provis??rias tribut??rias e emendas parlamentares: aferi????o do requisito constitucional da pertin??ncia l??gico-tem??tica a partir dos elementos da norma tribut??ria em sentido estrito

Detalhes bibliográficos
Autor(a) principal: Silva, Leidson Rangel Oliveira
Data de Publicação: 2017
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Biblioteca Digital de Teses e Dissertações da UCB
Texto Completo: https://bdtd.ucb.br:8443/jspui/handle/tede/2334
Resumo: The work studies the aspects related to the delimitation of the logical-thematic pertinence of the parliamentary amendments to the provisory measures in tax matters. The rules of the normative species is compared in the Constitution of other countries, seeking to understand its historical origin, and then to analyze its evolution in the Brazil legal order, identifying in an evolutionary perspective its constitutional contours, including limitations relating to tax matters. Starting from the appreciation of its legislative process of conversion, where the steps in the legislative houses are presented, it is approached the legislative control of constitutionality of the presuppositions of relevance and urgency, and of the control of the logical-thematic pertinence of the presented amendments. After approaching the exceptionality and specificity demanded of the normative species, the fundamentals of the decision of the Federal Supreme Court that determined the constitutional requirement of the thematic pertinence of the amendments are known, and then, with support in the study of the logic, to investigate the applicability of the use of the elements of the tax incidence matrix rule as a mechanism for delimiting the constitutionality of parliamentary amendments.
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spelling Meira, Liziane Angelottihttp://lattes.cnpq.br/7247403201762735http://lattes.cnpq.br/5299563637874026Silva, Leidson Rangel Oliveira2018-01-18T13:04:18Z2017-12-11SILVA, Leidson Rangel Oliveira. Medidas provis??rias tribut??rias e emendas parlamentares: aferi????o do requisito constitucional da pertin??ncia l??gico-tem??tica a partir dos elementos da norma tribut??ria em sentido estrito. 2017. 159 f. Disserta????o (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2017.https://bdtd.ucb.br:8443/jspui/handle/tede/2334The work studies the aspects related to the delimitation of the logical-thematic pertinence of the parliamentary amendments to the provisory measures in tax matters. The rules of the normative species is compared in the Constitution of other countries, seeking to understand its historical origin, and then to analyze its evolution in the Brazil legal order, identifying in an evolutionary perspective its constitutional contours, including limitations relating to tax matters. Starting from the appreciation of its legislative process of conversion, where the steps in the legislative houses are presented, it is approached the legislative control of constitutionality of the presuppositions of relevance and urgency, and of the control of the logical-thematic pertinence of the presented amendments. After approaching the exceptionality and specificity demanded of the normative species, the fundamentals of the decision of the Federal Supreme Court that determined the constitutional requirement of the thematic pertinence of the amendments are known, and then, with support in the study of the logic, to investigate the applicability of the use of the elements of the tax incidence matrix rule as a mechanism for delimiting the constitutionality of parliamentary amendments.O trabalho estuda os aspectos relacionados ?? delimita????o da pertin??ncia l??gico-tem??tica das emendas parlamentares ??s medidas provis??rias em mat??ria tribut??ria. Compara-se o regramento da esp??cie normativa nas cartas pol??ticas de outros pa??ses, buscando compreender a sua origem hist??rica, para em seguida analisar a sua evolu????o no ordenamento jur??dico p??trio, identificando-se, numa perspectiva evolutiva, os seus contornos constitucionais, inclusive quanto ??s limita????es relativas ??s mat??rias tribut??rias. Partindo da aprecia????o do seu processo legislativo de convers??o, em que s??o apresentados os passos nas casas legislativas, ?? feita abordagem do controle legislativo de constitucionalidade dos pressupostos de relev??ncia e urg??ncia, e do controle da pertin??ncia l??gico-tem??tica das emendas apresentadas. Ap??s abordagem da excepcionalidade e especificidade exigidos da esp??cie normativa, s??o conhecidos os fundamentos da decis??o do Supremo Tribunal Federal que determinou a exig??ncia constitucional da pertin??ncia tem??tica das emendas. Em seguida, com suped??neo no estudo da l??gica, aver??gua-se a aplicabilidade da utiliza????o dos elementos da regra-matriz de incid??ncia tribut??ria como mecanismo de delimita????o da constitucionalidade das emendas parlamentares.Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2018-01-18T13:03:58Z No. of bitstreams: 1 LeidsonRangelOliveiraSilvaDissertacao2017.pdf: 1231715 bytes, checksum: 9185713a920641e202b1f891ca05ba3e (MD5)Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2018-01-18T13:04:18Z (GMT) No. of bitstreams: 1 LeidsonRangelOliveiraSilvaDissertacao2017.pdf: 1231715 bytes, checksum: 9185713a920641e202b1f891ca05ba3e (MD5)Made available in DSpace on 2018-01-18T13:04:18Z (GMT). No. of bitstreams: 1 LeidsonRangelOliveiraSilvaDissertacao2017.pdf: 1231715 bytes, checksum: 9185713a920641e202b1f891ca05ba3e (MD5) Previous issue date: 2017-12-11application/pdfhttps://bdtd.ucb.br:8443/jspui/retrieve/5386/LeidsonRangelOliveiraSilvaDissertacao2017.pdf.jpgporUniversidade Cat??lica de Bras??liaPrograma Strictu Sensu em DireitoUCBBrasilEscola de Humanidade e DireitoDireito tribut??rioMedidas provis??riasEmendas parlamentaresCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOMedidas provis??rias tribut??rias e emendas parlamentares: aferi????o do requisito constitucional da pertin??ncia l??gico-tem??tica a partir dos elementos da norma tribut??ria em sentido estritoinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UCBinstname:Universidade Católica de Brasília (UCB)instacron:UCBLICENSElicense.txtlicense.txttext/plain; charset=utf-82048https://200.214.135.178:8443/jspui/bitstream/tede/2334/1/license.txt76cd1e6bdecb11e4b12c81d5fe0f87b3MD51ORIGINALLeidsonRangelOliveiraSilvaDissertacao2017.pdfLeidsonRangelOliveiraSilvaDissertacao2017.pdfapplication/pdf1231715https://200.214.135.178:8443/jspui/bitstream/tede/2334/2/LeidsonRangelOliveiraSilvaDissertacao2017.pdf9185713a920641e202b1f891ca05ba3eMD52TEXTLeidsonRangelOliveiraSilvaDissertacao2017.pdf.txtLeidsonRangelOliveiraSilvaDissertacao2017.pdf.txttext/plain395618https://200.214.135.178:8443/jspui/bitstream/tede/2334/3/LeidsonRangelOliveiraSilvaDissertacao2017.pdf.txt379fb821bbc0090ff36c65cfb1c8d741MD53THUMBNAILLeidsonRangelOliveiraSilvaDissertacao2017.pdf.jpgLeidsonRangelOliveiraSilvaDissertacao2017.pdf.jpgimage/jpeg5835https://200.214.135.178:8443/jspui/bitstream/tede/2334/4/LeidsonRangelOliveiraSilvaDissertacao2017.pdf.jpg23d15700995e447d588326a32c9470d9MD54tede/23342019-09-19 09:27:11.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Biblioteca Digital de Teses e Dissertaçõeshttps://bdtd.ucb.br:8443/jspui/
dc.title.por.fl_str_mv Medidas provis??rias tribut??rias e emendas parlamentares: aferi????o do requisito constitucional da pertin??ncia l??gico-tem??tica a partir dos elementos da norma tribut??ria em sentido estrito
title Medidas provis??rias tribut??rias e emendas parlamentares: aferi????o do requisito constitucional da pertin??ncia l??gico-tem??tica a partir dos elementos da norma tribut??ria em sentido estrito
spellingShingle Medidas provis??rias tribut??rias e emendas parlamentares: aferi????o do requisito constitucional da pertin??ncia l??gico-tem??tica a partir dos elementos da norma tribut??ria em sentido estrito
Silva, Leidson Rangel Oliveira
Direito tribut??rio
Medidas provis??rias
Emendas parlamentares
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
title_short Medidas provis??rias tribut??rias e emendas parlamentares: aferi????o do requisito constitucional da pertin??ncia l??gico-tem??tica a partir dos elementos da norma tribut??ria em sentido estrito
title_full Medidas provis??rias tribut??rias e emendas parlamentares: aferi????o do requisito constitucional da pertin??ncia l??gico-tem??tica a partir dos elementos da norma tribut??ria em sentido estrito
title_fullStr Medidas provis??rias tribut??rias e emendas parlamentares: aferi????o do requisito constitucional da pertin??ncia l??gico-tem??tica a partir dos elementos da norma tribut??ria em sentido estrito
title_full_unstemmed Medidas provis??rias tribut??rias e emendas parlamentares: aferi????o do requisito constitucional da pertin??ncia l??gico-tem??tica a partir dos elementos da norma tribut??ria em sentido estrito
title_sort Medidas provis??rias tribut??rias e emendas parlamentares: aferi????o do requisito constitucional da pertin??ncia l??gico-tem??tica a partir dos elementos da norma tribut??ria em sentido estrito
author Silva, Leidson Rangel Oliveira
author_facet Silva, Leidson Rangel Oliveira
author_role author
dc.contributor.advisor1.fl_str_mv Meira, Liziane Angelotti
dc.contributor.advisor1Lattes.fl_str_mv http://lattes.cnpq.br/7247403201762735
dc.contributor.authorLattes.fl_str_mv http://lattes.cnpq.br/5299563637874026
dc.contributor.author.fl_str_mv Silva, Leidson Rangel Oliveira
contributor_str_mv Meira, Liziane Angelotti
dc.subject.por.fl_str_mv Direito tribut??rio
Medidas provis??rias
Emendas parlamentares
topic Direito tribut??rio
Medidas provis??rias
Emendas parlamentares
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
dc.subject.cnpq.fl_str_mv CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
dc.description.abstract.eng.fl_txt_mv The work studies the aspects related to the delimitation of the logical-thematic pertinence of the parliamentary amendments to the provisory measures in tax matters. The rules of the normative species is compared in the Constitution of other countries, seeking to understand its historical origin, and then to analyze its evolution in the Brazil legal order, identifying in an evolutionary perspective its constitutional contours, including limitations relating to tax matters. Starting from the appreciation of its legislative process of conversion, where the steps in the legislative houses are presented, it is approached the legislative control of constitutionality of the presuppositions of relevance and urgency, and of the control of the logical-thematic pertinence of the presented amendments. After approaching the exceptionality and specificity demanded of the normative species, the fundamentals of the decision of the Federal Supreme Court that determined the constitutional requirement of the thematic pertinence of the amendments are known, and then, with support in the study of the logic, to investigate the applicability of the use of the elements of the tax incidence matrix rule as a mechanism for delimiting the constitutionality of parliamentary amendments.
dc.description.abstract.por.fl_txt_mv O trabalho estuda os aspectos relacionados ?? delimita????o da pertin??ncia l??gico-tem??tica das emendas parlamentares ??s medidas provis??rias em mat??ria tribut??ria. Compara-se o regramento da esp??cie normativa nas cartas pol??ticas de outros pa??ses, buscando compreender a sua origem hist??rica, para em seguida analisar a sua evolu????o no ordenamento jur??dico p??trio, identificando-se, numa perspectiva evolutiva, os seus contornos constitucionais, inclusive quanto ??s limita????es relativas ??s mat??rias tribut??rias. Partindo da aprecia????o do seu processo legislativo de convers??o, em que s??o apresentados os passos nas casas legislativas, ?? feita abordagem do controle legislativo de constitucionalidade dos pressupostos de relev??ncia e urg??ncia, e do controle da pertin??ncia l??gico-tem??tica das emendas apresentadas. Ap??s abordagem da excepcionalidade e especificidade exigidos da esp??cie normativa, s??o conhecidos os fundamentos da decis??o do Supremo Tribunal Federal que determinou a exig??ncia constitucional da pertin??ncia tem??tica das emendas. Em seguida, com suped??neo no estudo da l??gica, aver??gua-se a aplicabilidade da utiliza????o dos elementos da regra-matriz de incid??ncia tribut??ria como mecanismo de delimita????o da constitucionalidade das emendas parlamentares.
description The work studies the aspects related to the delimitation of the logical-thematic pertinence of the parliamentary amendments to the provisory measures in tax matters. The rules of the normative species is compared in the Constitution of other countries, seeking to understand its historical origin, and then to analyze its evolution in the Brazil legal order, identifying in an evolutionary perspective its constitutional contours, including limitations relating to tax matters. Starting from the appreciation of its legislative process of conversion, where the steps in the legislative houses are presented, it is approached the legislative control of constitutionality of the presuppositions of relevance and urgency, and of the control of the logical-thematic pertinence of the presented amendments. After approaching the exceptionality and specificity demanded of the normative species, the fundamentals of the decision of the Federal Supreme Court that determined the constitutional requirement of the thematic pertinence of the amendments are known, and then, with support in the study of the logic, to investigate the applicability of the use of the elements of the tax incidence matrix rule as a mechanism for delimiting the constitutionality of parliamentary amendments.
publishDate 2017
dc.date.issued.fl_str_mv 2017-12-11
dc.date.accessioned.fl_str_mv 2018-01-18T13:04:18Z
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dc.identifier.citation.fl_str_mv SILVA, Leidson Rangel Oliveira. Medidas provis??rias tribut??rias e emendas parlamentares: aferi????o do requisito constitucional da pertin??ncia l??gico-tem??tica a partir dos elementos da norma tribut??ria em sentido estrito. 2017. 159 f. Disserta????o (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2017.
dc.identifier.uri.fl_str_mv https://bdtd.ucb.br:8443/jspui/handle/tede/2334
identifier_str_mv SILVA, Leidson Rangel Oliveira. Medidas provis??rias tribut??rias e emendas parlamentares: aferi????o do requisito constitucional da pertin??ncia l??gico-tem??tica a partir dos elementos da norma tribut??ria em sentido estrito. 2017. 159 f. Disserta????o (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2017.
url https://bdtd.ucb.br:8443/jspui/handle/tede/2334
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dc.publisher.initials.fl_str_mv UCB
dc.publisher.country.fl_str_mv Brasil
dc.publisher.department.fl_str_mv Escola de Humanidade e Direito
publisher.none.fl_str_mv Universidade Cat??lica de Bras??lia
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